This guide is dedicated to helping you comply with US tax laws if you are a foreign national (resident or nonresident alien) working or investing in the US. We take you through the substantial presence test and show you how to determine your US tax resident status. Regardless of your visa status, you will learn about the US resident tests for tax purposes, which are different than for immigration purposes.
If you are a nonresident alien, investing in US real estate or other US business activities from your home country, we give you an overview of deductions and credits available on Form 1040NR. We explain your tax filing options. For example, in the year of arrival, you might qualifiy for a dual status, resident or nonresident tax return.
You will also learn the more complex tax rules that apply if you are an F1 or J1 visa holder. Then we give you an overview of tax treaty benefits, which are particularly useful for F1 and J1 visa holders. Finally, you will learn about ITIN requirements, state tax requirements and social security and Medicare tax withholding rules.
For most Americans, completing their tax return is a confusing and frustrating exercise. We can only imagine how ominous the task must seem for you, a foreign visitor. Hopefully the information you find here will make the job easier.
Form 1040NR Filing Requirements
Who Needs to File a US Tax Return?