Home Forums Tax F-1 VISA 대학원생 Tax Report 필요 여부 질문 F-1 VISA 대학원생 Tax Report 필요 여부 질문 Name * Password * Email 이런 경우 유학온지 3년차부터 resident 가 됩니다. 수입이 없으니 보고하지 않아도 되지만, 나중에 resident 되었을때 수입이 없어서 보고하지 않더라도 한국 계좌 총액이 1년 중 하루라도 1만불(1200만원상당) 넘는다면 FBAR 보고 해야합니다. 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 that, counting: All the days you were present in the current year, and 1/3 of the days you were present in the first year before the current year, and 1/6 of the days you were present in the second year before the current year. https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test I agree to the terms of service Comment
