在银行账户申请的细则里（比如最近大热的 Discover Checking Account），经常会见到一些词让大家一头雾水，例如 “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 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W9/W8表格中的定义，即联邦税，州税的resident定义有所不同，大家在报州税的时候请不要参考本文。
几种身份的关系示意图

1. U.S. Citizen（美国公民）

这个我想不太需要解释，自己是否是美国公民大家应该都很清楚。需要强调的一点是，如果你并非美国公民，而在办信用卡/银行账户的时候勾选上了我是美国公民的选项，是严重的谎报身份，可能会影响到绿卡的申请，大家一定要谨慎。

2. Lawful Permanent Resident (Green Card Holder) （绿卡持有者）

这几个词都是绿卡的意思，自己是否持有绿卡我想大家也都很清楚。

3. Alien

只要不是 U.S. Citizen，你就是 Alien。Alien 分为两种：Resident Alien 和 Non-resident Alien。

4. Resident Alien

若你是绿卡持有者，或者满足以下条件（substantial presence test），你就是 Resident Alien：
  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.
重要的是上述判据要排除掉一些情况：

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.
其中对很多人最重要的一条是，F1/F2身份的前5年一定是 Non-resident Alien！J1/J2身份的前2年一定是 Non-resident Alien！

5. U.S. Person

U.S. Person 的定义包括 U.S. Citizen 和 Resident Alien，不包括 Non-resident Alien！
Discover Checking Account 开户的时候有一条细则是让你确认你是 U.S. Person 的，不勾选上则无法申请。如果谎称身份Discover应该不会查，但是对于可能存在的未知风险请自负。
欢迎大家在下方留言参与讨论~如果你觉得本文有用，别忘了点击右上角分享给你的朋友们哦~
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