Hi,

I am very condused about my tax residence. I am a Chinese citizen, and I lived in China before Sep, 2008. From Sep, 2008. I went to Sweden and live in Sweden for 11 months. Then I went back to China for 4.5 months. I went to Sweden again in Jannuary, 2010 and went back to China in Sep, 2010. Then I live in CHina from 20th, Sep, 2010 to 10 th, Sep, 2011. I entered into USA on 10th, Sep, 2011.

1st, Sep, 2008--1st, Aug, 2009 in Sweden

1th, Aug, 2009--1st, Jan, 2010 in China

1st, Jan, 2010--20th, Sep, 2010 in Sweden

20th, Sep, 2010--10th, Sep, 2011 in China

10th, Sep, 2011---In USA

So, what is my tax residence?

Thanks a lot!

This forum deals exclusively with U.S. tax issues, so we cannot comment on your issues with Sweden.

For the U.S. for 2011, you will be considered a non-resident alien because you will not have met the 183-day Substantial Presence Test.

Yes, Thank you very much for your answer. I have to determine my tax residence because I need to apply for the US-China treaties for the waive of tax. The Treaty can only waive tax for Chinese tax residence. Could you please help me figure out my tax residence for the tax waive please?

Yes, Thank you very much for your answer. I have to determine my tax residence because I need to apply for the US-China treaties for the waive of tax. The Treaty can only waive tax for Chinese tax residence. Could you please help me figure out my tax residence for the tax waive please?

If there is a Sweden-China Tax Treaty and it follows the same pattern as the U.S.-China Tax Treaty, you are a Chinese resident for tax purposes for 2011.