美国夫妻怎样联合报税?

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如果,你们在每年的税务年底前结婚,一方是美国公民或永久居民,另一方是非居民,你们可把该非居民等视为居民。这里包括在税务年头是非居民而在年底前成为居民的人,或一整年都是非居民的人。
If you make this choice, the following two rules apply: 如果你们作这样的选择,要尊受下面规定:
You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect 你和你的配偶被等视为居民,在做出选择以后的所有税务年里,作收入报税。
You must file a joint income tax return for the year you make the choice 你们一定要在做出选择的头一年联合报税
If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages. However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens and Foreign Corporations (Chapter 3 of the IRC) in Tax Withholding Types. In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. - Social Security Taxes. 如果你们做了选择,你和你的配偶被等视为居民,在一整税务年里,作联邦收入报税和工资的联邦税预扣。例外是第三章联邦预扣税海外配偶仍被视为非居民。参考非居民或海外公司法(IRC第三章)的预扣税条例。还有你可能在社会安全税和医疗税上被视为非居民。参考社安法中有关美国雇佣的海外居民条例。
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 通常你和你的配偶都不允许再到做为居民的其他外国报税,你们全球的收入都应在美国申报。也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。做出选择的头一年必须联合报税,但以后可以选择作联合或单独报税。
Example: 例子
Pat Smith has been a US citizen for many years. She is married to Norman, a nonresident alien. Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 帕特史密斯为多年的美国公民。她与诺曼结婚。帕特和诺曼在联合报税单附上声明选择视诺曼为居民而联合报税。帕特和诺曼必须申报他们的全球收入,包括做选择的当年和以后的年月,直到取消这选择为止。虽然帕特和诺曼第一年必须联合报税,但余下的年月他们可以继续联合或单独报税。
How To Make The Choice 怎样做选择
Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following: 在第一年的联合报税单上附上一份声明,双方签字。声明应包括:
A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as US residents for the entire tax year, and 声明在税务年底前一方是非居民和另一方是美国公民或永久居民,你们选择视非居民为居民作整年的报税。
The name, address, and social security number (or individual taxpayer identification number) of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.) 写上双方的名字,地址,社安号或报税号(ITIN)。如果一方死亡,写上作选择的另一方的名字和地址。
You generally make this choice when you file your joint return. However, you can also make the choice by filing a joint amended return on Form 1040X, Amended U.S. Individual Income Tax Return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 通常你们在申报联合报税时作选择。但也可在税务修正表1040X作选择。如果使用税务修正表,你们也应修改你们指定作选择的那年以后的所有已报税务。
You generally must file the amended joint return within 3 years from the date you filed your original US income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 你们通常可修改三年内的已报税务,或两年内的已报税务如果你有交联邦税的话。(报税不表示你有交税,你只能修改有交税的已报税务。交了三年可退三年,交了两年可退两年,交了三年前的税,两年前没交,一年前的交了,你只能拿一年的退税)。
Suspending The Choice 终止选择
The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a US citizen or resident alien at any time during the later tax year. 选择被视为居民会被终止如果以后你们双方都变成非居民或非公民。
Example: 例子
Dick Brown was a resident alien on December 31, 2001, and married to Judy, a nonresident alien. They chose to treat Judy as a resident alien and filed a joint 2001 income tax return. On January 10, 2003, Dick became a nonresident alien. Judy had remained a nonresident alien. Dick and Judy can file joint or separate returns for 2003. Neither Dick nor Judy is a resident alien at any time during 2004 and their choice is suspended for that year. For 2004, both are treated as nonresident aliens. If Dick becomes a resident alien again in 2005, their choice is no longer suspended and both are treated as resident aliens in 2005. 狄克布朗2001年底前是永久居民,并和非居民的茱蒂结婚。他们选择当年视茱蒂为居民联合报税。在2003年1月10号,狄克变成非居民,而茱蒂还是非居民。狄克和茱蒂还可以以居民身份申报2003年的联合或单独报税。但2004年时因为狄克和茱蒂都不是居民了,他们的选择就被终止了。2004年他们都被视为非居民。如果狄克在2005年又变回居民,这终止就会被取消,狄克和茱蒂又可以双方以居民身份在2005年报税。
Ending The Choice 结束选择
Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained above) or ended in one of the ways shown below. If the choice is ended for any of the reasons listed below, neither spouse can make a choice in any later tax year. 一旦决定终止非居民被视为居民(如上描述)或根据以下情形被结束选择。如果任一以下理由发生,配偶双方以后可作任何报税选择。
Revocation by either spouse 任一方配偶决定结束选择
Death of either spouse 任一方配偶死亡
Legal Separation 合法分居
Inadequate records 不实记录
For a fuller explanation of these items, refer to the section titled Ending the Choice in Chapter 1 of Publication 519, U.S. Tax Guide for Aliens. 请参考美国税务法对海外非居民519第一章的详细解释。
Note: If you do not choose to treat your nonresident spouse as a US resident, you may be able to use head of household filing status. To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. For more information, refer to Head of Household and Publication 501. 假如你不选择视你的海外配偶为居民,你仍可用一家之主身份报税。使用这条款,你必须负担一半以上的家庭费用和供养某些你的配偶以外的被供养者或亲属。请参考501的一家之主节章。
Social Security Number 社会安全号码
If your spouse is a nonresident alien and you file a joint or separate return, your spouse must have either an Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). To get an SSN for your spouse, apply at a social security office or US consulate. You must complete Form SS-5. You must also provide original or certified copies of documents to verify your spouse's age, identity, and citizenship. If your spouse is not eligible to get an SSN, he or she can file Form W-7 with the IRS to apply for an ITIN. Refer to Taxpayer Identification Numbers (TIN) for more information. 如果你的配偶是非居民而你们想联合报税,非居民的配偶必须要有社安号或报税号(ITIN)。你可到社安办公室或美国领事馆为其申请社安号。申请要填写SS-5表格和提供护照原件或公证的复印件,证明其年龄,身份,国籍。如果配偶无法申请社安号,他/她可填写W-7表格到税务局申请ITIN。

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