“F-1 으로 5년 혹은 J-1으로 2년이 지난 경우라도 본인이 원하면 nonresident로 남아서 1040 대신 1040NR로 세금 보고를 하실 수 있습니다.
…
이를 위해서는 다음 두가지 조건을 맞춰야 합니다.
1. You establish that you do not intend to re-side permanently in the United States.
2. You have substantially complied with the requirements of your visa.”
–>
이 예외 조건으로 Nonresident를 계속 유지하는 것은
‘Students’만 해당되며, ‘Teachers and trainees’ (J1 포닥 등)은 해당되지 않습니다.
이는 이미 위에서 얘기한 다음을 보면 알 수 있습니다.
인용하신 1, 2 두가지 조건이 바로 여기 ‘Students’ 항목에 나오는 것이죠.
* http://www.irs.gov/pub/irs-pdf/p519.pdf
Publication 519. U.S. Tax Guide for Aliens
Page 5
Students.
…
You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements.
* You establish that you do not intend to re-side permanently in the United States.
* You have substantially complied with the requirements of your visa.
즉, 이것은 ‘Students’의 경우에 적용되는 것이지
‘Teachers and trainees’ (J1 포닥 등)에게 적용되는 것이 아닙니다.
또한 위에 link로 보여드린 법규의 다음 부분에도
‘teachers, trainees’와 ‘students’에 다른 rule이 적용된다고 나옵니다.
(E) Special rules for teachers, trainees, and students
(i) Limitation on teachers and trainees An individual shall not be treated as an exempt individual by reason of clause (ii) of subparagraph (A) for the current year if, for any 2 calendar years during the preceding 6 calendar years, such person was an exempt person under clause (ii) or (iii) of subparagraph (A). In the case of an individual all of whose compensation is described in section 872 (b)(3), the preceding sentence shall be applied by substituting “4 calendar years” for “2 calendar years”.
(즉, 포스트닥 등은 원래 2년차까지 exempt individual을 적용하는데, 만약 미국내 소득이 없으면 4년차까지 적용함.)
(ii) Limitation on students For any calendar year after the 5th calendar year for which an individual was an exempt individual under clause (ii) or (iii) of subparagraph (A), such individual shall not be treated as an exempt individual by reason of clause (iii) of subparagraph (A), unless such individual establishes to the satisfaction of the Secretary that such individual does not intend to permanently reside in the United States and that such individual meets the requirements of subparagraph (D)(ii).
(즉, 유학생은 5년차가 넘어도 위 1,2, 조건을 만족하면 계속 exempt individual을 적용할 수 있음.)