維持綠卡的身份，除了之前文章中曾提到的報稅義務外，更重要的是: 維持綠卡是取決於你是否有 “意圖” 永久居住在美國.
但總而言之，綠卡持有人不管身在何處，每年都有報稅義務，因此報稅與否也是一個重要的因素來決定你是否持續在維持你的綠卡身份，也就是在每年的四月十五日之前要申報你去年的所得稅.
其他維持綠卡的因素，當然也包括評估你不住在美國的原因、你是否在美國以外之處有工作、你是否在美國有家人、房子、駕照、銀行帳號、信用卡等等.
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This blog is intended for general information purposes only and is not legal advice. Nor does this website create an attorney-client relationship between the reader and an attorney at My Law, LLC. Readers are responsible for obtaining such advice from their own legal counsel. No client or reader should act or refrain from acting on the basis of any information contained in this website without seeking appropriate legal or other professional advice on the individual circumstances and its particular facts.
(作者為美國律師及會計師，執業範圍包括美國移民、美國稅法等。版權為 My Law, LLC 所有，網址: http://www.mylawllc.com/ , 禁止未經同意而擅自更改或轉載)
請問綠卡持有者報所得稅，需要連配偶(非公民, 無綠卡)的所得一起報嗎? 還是只要獨立申報綠卡持有者的所得即可? 謝謝!
回覆刪除[版主回覆11/07/2009 03:55:52]If one spouse is a US LPR and the other spouse is a nonresident alien, then you have two options. One option is to elect to treat the nonresident spouse as a US resident and file married filing jointly. The nonresident spouse will then be taxed on their worldwide income.
The other option is for the US LPR spouse to file married filing separately. The US citizen spouse may be able to claim the personal exemption for the nonresident spouse.