The elaborate energy and momentum spectra of ionized electrons from atoms in laser fields suggest that the ionization dynamics described by tunneling theory should be modified. Although many efforts have been done within semiclassical models, there are few discussions describing multiphoton absorption process with quantum framework. In this letter, by comparing the results obtained with the time-dependent Schrödinger equation (TDSE) and Keldysh-Faisal-Reiss (KFR) theory, we have studied the nonperturbative effects of ionization dynamics beyond KFR theory. The difference in momentum spectra between multiphoton and tunneling regimes is understood in a unified picture with virtual multiphoton absorption processes. For the multiphoton regime, the momentum spectra can be obtained by coherent interference of each periodic contribution. However, the interference of multiphoton absorption peaks will result in the complex structure of virtual multiphoton bands in the tunneling regime. It is shown that the virtual spectra will be almost continuous in the tunneling regime instead of the discrete levels in the multiphoton regime. Finally, with a model combining TDSE and KFR theory, we have tried to understand the different effects of virtual multiphoton processes on ionization dynamics. 32.80.Rm, 42.50.Ct The behavior of electron in a strong laser field has attracted considerable interest, especially after the observation of above-threshold ionization (ATI) [1], where the electron can absorb more photons than that required to overcome the ionization potential. Since then, a variety of experiments have been performed in order to reveal the underlying mechanisms of various phenomena appeared in the strong field, such as the ATI [2-5], tunneling ionization [6-9], and high-order harmonic generation (HHG) [10][11][12].The interaction of atoms with strong laser fields can be studied numerically with TDSE [13-16], classical [17,18] or semiclassical approaches [19][20][21]. By using semiclassical methods, we can understand the profound physical processes and come to universal results. Here, most of the semiclassical methods are based on the KFR theory [22][23][24][25], which can result in qualitative agreement with the results of exact TDSE or experiments, e.g. the energy spectra of ATI [26,27]. KFR theory ignores the dynamics of the bound states and the coulomb effect on the continuum states. In the past, many efforts have been made in the KFR theory's amendments, which mainly considers the Coulomb interaction, such as Coulomb-Volkov approximation [28][29][30] and the rescattering models of Strong Field Approximation [31]. The effects of the excited states [32, 33] and the depletion effect of the ground state [4,proposed the so-called Keldysh parameter [22] defined as γ ≡ I P /2U P , where I P is the ionization potential and U P = E 2 0 /4ω 2 is the ponderomotive energy. Here E 0 and ω are the amplitude and frequency of laser pulse, respectively. The asymptotic behavior of the ionization rate at γ → 0 tends to the case of elect...