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5 Questions for topic: Foreign National Resident Employee

My wife and me were on J-2 (J-1 respectively) visas in NJ for 3 months in 2012. Now we need to file both federal and state tax returns. For the federal taxes we are non-residents and therefore do not need to disclose the worldwide income. In NJ state form NJ-1040NR they provide two columns: "Amount of gross income (everywhere)" and "Amount from NJ sources". Do we need to disclose our world-wide (in our case German) income in state return or does "everywhere" refer only to all the states of the USA? Thanks!

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Topics: Foreign National Resident Employee Germany Non-Resident State Tax

6 weeks ago, New Jersey, USA

Am I a resident or nonresident for tax purposes?

Answered by Gary Carter

Topics: Expatriate / Inpatriate Foreign National Resident Employee Form 1042-S International Non-Resident Russia

The rule under Sec. 7701(b)(5) of the Code says that a J-1 visa holder is treated as an "exempt individual" (a nonresident) for two calendar... Read More

Comments (0) 15 weeks ago, USA

Is income of nonresident German research associate exempt under the US tax treaty with Germany?

Answered by Gary Carter

Topics: Domestic & International Compliance Foreign National Resident Employee Germany

The retroactive clause in the treaty was amended with the 2006 protocol. You can access the German treaty through www.form1040nr.com/taxtreaties.... Read More

Comments (0) 23 weeks ago, USA

Hi, I'm a German citizen who came to the US in December 2011 on a J-1 visa as a postdoctoral scholar at UCSD. I'm being paid directly by UCSD. I'm married to a US citizen but I have not applied for a green card so I'm a non-resident alien for tax purposes. I was told I can exclude my US-based income from UCSD from taxes for the first two years. Am I missing anything, should I tell UCSD to stop withholding taxes from my monthly salary?

Answered by Gary Carter

Topics: Foreign National Resident Employee Inpatriate Tax International Tax State Income Tax

Article 20 of the US/German tax treaty allows a full exemption for income from teaching or research for up to two years if your stay is... Read More

Comments (0) 26 weeks ago, California, USA

For a visa holder living in the U.S., how do I determine my residency status for U.S. tax purposes?

Answered by Gary Carter

Topics: Foreign National Resident Employee

Your residency status is based on the substantial presence test, which takes into account the number of days you have been present in the U.S.... Read More

Comments (0) 27 weeks ago, USA