Tax Map · 搬迁排名

Northern Mariana Islands 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在纳税年度内在北马里亚纳群岛实际居住至少183天
• 在当前及之前的两个纳税年度中，在北马里亚纳群岛联邦（CNMI）实际居住至少 549 天，且在这 3 年中每年居住至少 60 天
• 在纳税年度内，在美国停留不超过 90 天，同时仍为北马里亚纳群岛的居民
• 在美国境内的时间少于在北马里亚纳联邦境内的时间，且在美国赚取的收入不超过 3,000 美元
• 与美国没有重要联系（例如，在美国没有永久住所、选民登记、配偶或未成年子女）
• 税务所在地在纳税年度内不在北马里亚纳群岛境外
• 在纳税年度内，与北马里亚纳群岛的联系不应比与美国或外国的联系更紧密

北马里亚纳群岛没有单独的投资移民或数字游民签证；作为美国的海外领土，外国个人要获得长期居留权，通常需要符合标准的美国移民途径（例如，家庭、就业或投资签证，如 EB-5），然后选择居住在北马里亚纳群岛。

结束北马里亚纳群岛税务居民身份主要在于未能通过真实居住测试（停留时间、税务所在地、更紧密的联系），但开始或结束真实居住时需要提交IRS表格8898进行申报，这使得退出在程序上稍微复杂一些。

“Bona fide residents may be citizens, resident aliens or nonresident aliens of the U.S. In general, you are a bona fide resident of a U.S. Territory, if during the tax year, you: Meet the Presence Test, - Present 183 days (or more) in the U.S. territory during the tax year, or Present 549 days (or more) in the U.S. territory during the tax year AND 2 immediately preceding tax years, with a minimum of 60 days presence in the U.S. territory in each of these 3 years, or Present no more than 90 days in the U.S. during the tax year, or Present in the U.S. territory for more days in tax year than in the U.S. AND U.S. earned income is not greater than $3,000, or No significant connection to the U.S. (e.g., no permanent home, voter registration, spouse or minor child in the U.S.). Do not have a tax home outside the U.S. territory during the tax year, and Do not have a closer connection to the U.S. or a foreign country than to the U.S. territory during the tax year. IRC 937 also establishes the filing requirement for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, for individuals who became or ceased to be a bona fide resident of a U.S. Territory.” — Internal Revenue Service (IRS) / Commonwealth of the Northern Mariana Islands Division of Revenue and Taxation

估算 — 与链接来源核实。 参见方法论。