只是不同的地方是，僑居在美國海外的美國公民或持美國綠卡者，申報所得稅的截止日期為六月十五日，而居住美國境內者為四月十五日，但要注意的是有欠稅者，還是必須在四月十五日前預繳估稅額，要不然需多付利息.
此外，僑居在美國海外的美國公民或持美國綠卡者，還享有一些優惠，其中一項譬如在美國以外的如薪資收入等，能享有美金 $91,400 免稅額 (此數據每年有調整)，此外，若不採用這些優惠項目，那在適用範圍內繳給美國政府以外的所得稅，可拿來當美國的抵稅額.
因此，僑居在美國海外的持美國綠卡者尤需注意的是，即使你的收入不到欠稅的額度，但若你的收入符合申報的門檻，則你還是有申報的義務，這關係到日後能決定你是否還是在持續維持你的美國綠卡身份的一項重要因素之一.
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你好, 我先生是美國公民, 他於2004年回台工作, 我們2007年結婚 目前育有一子一女, 也在出生時都入美國籍, 明年有可能我們全家都會搬回美國, 勢必我要辦理結婚簽證, 據我了解結婚簽證所需文件裡 需要美國公民(先生)過去三年的報稅資料, 但因這幾年來他的薪資所得都未達報稅門檻(年收入7萬5000美金???), 所以也都沒有向美國政府報稅, 這樣我們該如何準備資料辦理簽證呢?? 先謝謝你的回覆
回覆刪除[版主回覆09/18/2010 03:09:49]U.S. citizens must file a tax return if their income is above a certain level. The amount varies depending on filing status, age and the type of income you receive. For instance, if their income exceeded $3,650 for a married filing separately filer in 2009, they must file a tax return. They may not owe any taxes but they would still be required to file a tax return.
Since your husband is a U.S. citizen and you are a nonresident alien, generally his filing status should be married filing separately. You may also make an election to be treated as a resident and file a joint income tax return.
Our law firm offers tax return preparation services and family based immigration services.