綠卡第一年報稅問題 - 移民

再請教一個問題
這一條用nonresident報稅會導致綠卡被取消
這僅僅是指聯邦稅嗎?
也就是綠卡不能用1040NR報


州稅各州都不同
像加州只要有加州收入不是加州居民就得申報nonresident
應該不可能因為這樣就導致綠卡出狀況吧?

美國人的法規總是沒寫清楚
解讀起來真的很累
很多時候很膽戰心驚


※ 引述《lihohsin (新)》之銘言：
: 由於之前看到說綠卡身分如果用nonresident身分報稅會導致綠卡被取消
: 但是根據國稅局的規定 resident是從取得綠卡的第一天開始算(不符合實際居住測試)
: 那這樣綠卡第一年報稅就是採用Dual Status 的方式報稅(取得綠卡之前是NRA,綠卡之後是RA)
: 但這樣報稅符合國稅局的規定 但會不會有可能將被移民局找麻煩
: 說是以NRA的方式報稅綠卡被取消
: 這問題困擾了我大半年
: 索性我就查了移民局的政策手冊
: https://www.uscis.gov/policy-manual/volume-12-part-d-chapter-2
: An applicant who voluntarily claims "nonresident alien" status to qualify for
: special exemptions from income tax liability, or fails to file either federal
: or state income tax returns because he or she considers himself or herself to
: be a "nonresident alien," raises a rebuttable presumption that the applicant
: has abandoned his or her LPR status.[52] The applicant may overcome that
: presumption with acceptable evidence establishing that he or she did not
: abandon LPR status.
: 以及
: https://www.ecfr.gov/current/title-8/chapter-I/subchapter-C/part-316/section-316.5
: Claim of nonresident alien status for income tax purposes after lawful
: admission as a permanent resident. An applicant who is a lawfully admitted
: permanent resident of the United States, but who voluntarily claims
: nonresident alien status to qualify for special exemptions from income tax
: liability, or fails to file either federal or state income tax returns
: because he or she considers himself or herself to be a nonresident alien,
: raises a rebuttable presumption that the applicant has relinquished the
: privileges of permanent resident status in the United States.
: 如果按照這段的解釋,取得永久居民之後採用非居民身分報稅推定放棄永久居民身分
: 在取得永久居民身分之前用非居民身分報稅並不影響永久居民身分
: 這樣理解對嗎?
: 另外根據國稅局的規定
: https://www.irs.gov/publications/p519#en_US_2022_publink1000222162
: Residency starting date under green card test. If you meet the green card
: test at any time during a calendar year, but do not meet the substantial
: presence test for that year, your residency starting date is the first day in
: the calendar year on which you are present in the United States as a lawful
: permanent resident.
: If you meet both the substantial presence test and the green card test, your
: residency starting date is the earlier of the first day during the year you
: are present in the United States under the substantial presence test or as a
: lawful permanent resident.
: 是不是只要符合國稅局的規定報稅就不會影響永久居民身分

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