IMHO 我知道至少有幾種情形在收入低於一萬美金需要報稅的，比方說國稅局規定 “You have to file an income tax return if your net earnings from self-employment were $400 or more.” 看起來OP說有收入可是沒有說是什麼收入？ 美國稅法非常複雜，如果沒有taxpayer詳細的情形, 很難提供正確的答案，同樣問題問不同會計師才也會有不同的答案
Do You Have To
File?
Use Chart A, B, or C to see if you must
file a return. U.S. citizens who lived in
or had income from a U.S. possession
should see Pub. 570.
用我的例子: 我老公退休後, 我們回台灣待8個月, 在美國只有4個月. 我們的residence還是在內華達州. 所以我在台灣兼差的收入, 只要超過400美金就要報. 投資利息是在capital income 的一項. 無論賺賠多少就是要報稅.
如果我長期在台灣工作又有台灣居住地稅籍但沒有美國報稅的residence. 就能符合Bona Fide Residence Status報稅. Bona Fide Resident For Part Of A Year
Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you will qualify as a bona fide resident for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. You could qualify as a bona fide resident for an entire tax year plus parts of 1 or 2 other tax years.
Example:
You were a bona fide resident of England from March 1, 2011, through September 14, 2013. On September 15, 2013, you returned to the United States. Since you were a bona fide resident of a foreign country for all of 2012, you also qualify as a bona fide resident from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013.
當初我都是用報稅軟體自己在台灣報稅. 在軟體上要報海外居民的稅時, 就要求我你輸入一些僱主資料. 就知道自己可不可以用這個條款報稅了.
在報稅時要填下面這個檢測表格後, IRS會判定 https://www.efile.com/tax-form/2017-federal-for...d-income-exclusion.pdf
