F1提交NIW申请后税表怎么办？
F1提交NIW申请后，Form 8843填写及税务身份变化
1. 关键信息
- （之前已归纳）用户在提交NIW申请（特别是I-140）后，对Form 8843第13行“Did you apply for, or take other affirmative steps to apply for lawful PR?”的填写产生疑问，不确定是否应选择“YES”。
- （之前已归纳）提交NIW申请，特别是I-140，会被视为“affirmative steps”申请永久居民身份，从而打破与母国的“closer connection”，不再符合免税条件（exempt 5 years）。
- （之前已归纳）提交I-140后，税务身份可能从NRA（Non-resident Alien）转变为RA（Resident Alien），需要按照RA的规定报税，可能可以享受standard deduction，并允许loss抵税。
- （之前已归纳）尽管税务身份可能发生变化，但前五年仍被视为NRA。
- 新增：引用IRS规定，当个人在当年申请改变身份为永久居民，或采取其他“affirmative steps”申请永久居民，将失去“closer connection exception”的资格。
2. 羊毛/优惠信息
- 无
3. 最新动态
- 无
4. 争议或不同意见
- （之前已归纳）存在关于IRS是否能得知I-140提交情况的疑问。
5. 行动建议
- （之前已归纳）建议用户谨慎填写Form 8843，并考虑咨询移民律师或税务专业人士，以确保准确性和避免潜在的签证及税务影响。
Form 8843第13行Did you apply for, or take other affirmative steps to apply for lawful PR? 应该填YES吗？好像没有看到讨论这一点的。这样不会影响F1签证吗？
Instruction 里面写的很清楚，是关于五年RA/NRA 的，这和你的签证没关系
好的！那如果只是提交i40，也是NRA对吗？
你是H1B/LPR/citizen的话直接是RA，但是你F/J的话要住满5年后才是RA吧（IRS有公式计算）
我看表上说对这个问题的回答会影响NRA判断诶
这项是判定你closer connection的，学生默认被认为和母国有closer connection，所以你能exempt 5年，但是如果你申请永居，和母国的closer connection就被打破了，这时候你就必须按照RA来报……
按照 26 CFR § 301.7701(b)-2
(f) Closer connection exception unavailable. An alien individual who has personally applied, or taken other affirmative steps, to change his or her status to that of a permanent resident during the current year or has an application pending for adjustment of status during the current year will not be eligible for the closer connection exception. Affirmative steps to change status to that of a permanent resident include, but are not limited to, the following—
(1) The filing of Immigration and Naturalization Form I-508 (Waiver of Immunities) by the alien;
(2) The filing of Immigration and Naturalization Form I-485 (Application for Status as Permanent Resident) by the alien;
(3) The filing of Immigration and Naturalization Form I-130 (Petition for Alien Relative) on behalf of the alien;
(4) The filing of Immigration and Naturalization Form I-140 (Petition for Prospective Immigrant Employee) on behalf of the alien;
(5) The filing of Department of Labor Form ETA-750 (Application for Alien Employment Certification) on behalf of the alien; or
(6) The filing of Department of State Form OF-230 (Application for Immigrant Visa and Alien Registration) by the alien.
所以交了140/pending就行，就可以按RA报，走standard deduction，还能loss抵税？
前五年依然是NRA
irs也不知道你是否提交了i140了啊
【引用自 Yangff】:
Closer connection exception unavailable. An alien individual who has personally applied, or taken other affirmative steps, to change his or her status to that of a permanent resident during the current year or has an application pending for adjustment of status during the current year will not be eligible for the closer connection exception. Affirmative steps to change status to that of a permanent resident include, but are not limited to, the following
好的，非常感谢！
不是，这个应该是5年之后才有这个，5年以内应该还是先扣除