1.Tui thấy GS Châu làm việc đa số ngày ở Mỹ nên sẽ được coi như resident alien
You are considered a resident alien if you met one of the following two tests for the calendar year:
The second test is the "substantial presence test". For the purposes of this test, the term United States includes the following areas:
All 50 states and the District of Columbia
The territorial waters of the United States, and
The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources
The term does not include U.S. possessions and territories or U.S. airspace.
To meet the substantial presence test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one-third of the days you were present in the first year before the current year, and one-sixth of the days you were present in the second year before the current year.
http://www.irs.gov/taxtopics/tc851.html
2.
Nếu là resident alien th́ phải khai thuế toàn thế giới
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report these amounts whether from sources
within or outside the United States.
http://www.irs.gov/businesses/small/...=96493,00.html
Originally Posted by Anh Núp
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