h**********w 发帖数: 45 | 1 LP(H4)2007整年都在中国,2008年来美国两次,一次待了27天(二月),一次待了59天
(七/八月)。今年联合报税,想把LP在国内收入减免掉。看了看Form 2555,需要满足
一个Physical Presence Test,基本意思是要12个月里有大于330天在美国以外。但ISR
网站上没有详细说如何确定这12个月。
http://www.irs.gov/businesses/small/international/article/0,,id=96968,00.html
根据2008 Form 2555-EZ:
2. Physical Presence Test
Were you physically present in a foreign country or countries for at least
330 full days during 2008 or any other period of 12 months in a row starting
or ending in 2008?
If you answered “Yes,” you meet this t |
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