我是什么报税人？

在网上申请Checking、Savings账户和部分信用卡的时候，网页上会需要你确认你是 U.S. Person：“Under penalties of perjury, I certify that: I am a U.S. citizen or other U.S. person.”。

什么是 U.S. Person？什么是Non-Resident Alien？什么是Resident Alien？跟Permanent Resident 有什么区别？

这些词语在报税的意义下，都是有严格定义的，我们将在此文中按照 IRS (Internal Revenue Service) 给的官方说明向大家尽量解释清楚这些身份之间的区别与联系。

注意本文谈论的是信用卡/银行账户相关的定义，因此讨论的其实是W-9/W-8表格中的定义，即联邦税。各州在收取地方税时会存在身份区分的差异，请咨询当地税务。

首先解释一下各个名词的意思：

1、U.S. citizen，即是美国公民，这个不需要解释了吧…需要注意的是，请不要谎报身份，否则后果轻则影响绿卡申请，重则监狱伺候。

2、Alien，只要非美国公民，就是Alien，Alien分为两种， Resident Alien（RA）和 Non-Resident Alien(NRA)。

·若持有绿卡，或满足以下条件，身份既是RA:

1.31 days during the current year, and

2.183 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.

而上述的判断依据还有重要的细则：

Definition of Exempt Individual

·Foreign Government Related Individual

  ·Employee of Foreign Government

  ·Employee of International Organization

  ·Usually on A or G visa;

·Teacher, Professor, Trainee, Researcher on J or Q visa;

  ·Does NOT include students on J or Q visas;

  ·Does include any alien on a J or Q visa who is not a student (physicians, au pairs, summer camp workers,etc.);

  ·must wait 2 years before counting 183 days; however if the J or Q alien has been present in the U.S. during     any part of 2 of the prior 6 calendar years in F, J, M, or Q status, then he is not an exempt individual for     the current year, and he must count days in the current year toward the substantial presence test;

  ·Quality of being an Exempt Individual applies also to spouse and child on J-2 or Q-3 visa;

·Student on F, J, M or Q visa;

  · must wait 5 calendar years before counting 183 days;

 ·the 5 calendar years need not be consecutive; and once a cumulative total of 5 calendar years is reached during the student’s lifetime after 1984 he may never be an exempt individual as a student ever again during his lifetime;

 ·Quality of being an Exempt Individual applies also to spouse and child on F-2, J-2, M-2, or Q-3 visa;

Professional athlete temporarily present in United States to compete in a CHARITABLE sports event.

其中有一条格外重要，F1/F2F身份的前5年一定是NRA，J1/J2身份的前2年一定是NRA

3.U.S. Person，包括U.S. Citizen和RA，不包括NRA。

为了方便理解这个关系，我们做了个图，其中绿色格为U.S. Person