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.세금님이 2011-03-20 05:40:21.0에 쓰신글
>H1B의 경우 married로 세금을 정산하려면
>배우자가 미국에 체류한 날짜의 제한이 있는지요?
>만일 single로 해야한다면
>그리고 아이가 둘인데
>한명은 한국 국적
>한명은 미국국적이면
>head of household에 해당하는지요?
>(미국에서 세금 6년 정도 세름을 낸 기록이 있어서 resident 조건으로 세금 계산을 하는 경우입니다. )
>그리고 가족이 한국에 계속 머물고 있을 때 allowance를 어떻게 계산하나요?
>아이들하고 엄마가 계속 한국에 있으면
>single, head of household married 중에서 어떤 걸로 해야하는지 궁금합니다.
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"미국에서 세금 6년 정도 세름을 낸 기록이 있어서 resident 조건으로 세금 계산을 하는 경우입니다"--> As a US resident alien for tax purposes, I mean UNDER the US Tax Code, you need to file your return ass MFJ, married filing jointly;REMEBER: you are subject to both federal and state taxes on both your US source and world wide income( if you have taxable incoem in Korea).Resident aliens are generally taxed in the same way as U.S. citizens;you need to file US IRS form 1040 or 1040A/1040EZ if you don't itemize your deductions on 1040 Sch A.If you have a financial interest in or signature authority over a foreign financial account, including a bank account in Korea, ans as long as the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported, you need to file FORM TD F 90-22.1.The annual due date for filing Form TD F 90-22.1, FBAR, is June 30. The FBAR must be received by the IRS on or before June 30.  Unlike tax returns, the FBAR is considered filed on the day it is received by the IRS.Also remeber: Congress enacted a $10,000 penalty for “without regard for willfulness”  for failing to file the form by the June 30th deadline or not filing it for any year when it was required.
There are also even greater monetary penalties and criminal penalties ( jail time) for failing to file the form that the IRS may impose on anyone they catch that has not filed or filed the form late.

"그리고 가족이 한국에 계속 머물고 있을 때 allowance를 어떻게 계산하나요?
아이들하고 엄마가 계속 한국에 있으면single, head of household married 중에서 어떤 걸로 해야하는지 궁금합니다."--> Even though your spouse is in Korea, you can dtill file your return as MFJ, however, you can't claim depedents on your children living in korea; to claim them , as your dependents, they must have the same residence as you do for more than half the year in the US.As you are married, you can't file your retun as single or aas head of household.Filing your return as single is TECHNICALLY incorrect.I guess you can't file your return as HOH UNLESS you support a qualifying relative that lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the "qualifying person" is your dependent parent, he or she does not have to live with you.Unless you can meet this condition, then you can't file your federal return as HOH, OK???