如何確認是否為美國長期稅務居民?
若您持有綠卡者橫跨8個日曆年，您即是美國得長期稅務居民，反之就不是。
所謂的「跨到8個日曆年」是指您持有綠卡的起訖年度有8個日曆年。
舉例來說，如果您在2013年12月31日取得綠卡，2020年1月1日放棄綠卡，
雖然您具有持有綠卡6年加兩天，但是您持有綠卡跨到8個日曆年，
即2013,14,15,16,17,18,19,20年，如此一來您就會變成美國的長期稅務居民。
美國註冊會計師 羅霞提醒您，您如果有放棄綠卡的想法，
要盡快在成為長期稅務居民前完成放棄綠卡的動作，
否則成為長期稅務居民後再放棄綠卡，您就會有申報美國棄籍稅的義務。
如果有其他疑問或者需要更多的幫助， 歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
How to determine a Long-Term Resident of USA?
You are a long-term resident if you have been a green card holder in at least 8 calendar years of the last 15 tax years. For example, you had green card on 12/31/2013 and you abandon your green card on 01/01/2020. Although you have been had green card for only 6 years and two days, the calendar years cross 2013, 14 ,15 ,16 ,17 ,18 ,19 ,20 which are 8 calendar years.
USCPA Luo Xia reminds you that if you want to abandon your green card, you should do it as soon as possible before you become a long-term resident. Once you are a long-term resident who has abandoned your green card, you may be subject to the expatriation tax.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)