rbalaji5
11-16 11:55 AM
Hi, I recently got a H1B extension stamping in Chennai consulate upto 2010 and I came back to SFO last week. Since my passport is expiring on July 2009. I-94 was issued upto July 2009.
Now my issue is to extend my I-94 upto the validity of H1B visa. I went through similar thread and it says crossing US border to Mexico or Canada will do to get the new I-94. So I am planning to make a trip to Mexico after my passport got renewed to renew I-94. Does it work?. Or do I have to go out of American Continent to get the new I-94. Some thread from (other sites) said, I need to go out American Continent..Is it true?.
Or is there any other way to extend my I-94 without crossing the border?.
Gurus - Please help if you faced any similar situation and sucessfully got your i-94 renewed.
Now my issue is to extend my I-94 upto the validity of H1B visa. I went through similar thread and it says crossing US border to Mexico or Canada will do to get the new I-94. So I am planning to make a trip to Mexico after my passport got renewed to renew I-94. Does it work?. Or do I have to go out of American Continent to get the new I-94. Some thread from (other sites) said, I need to go out American Continent..Is it true?.
Or is there any other way to extend my I-94 without crossing the border?.
Gurus - Please help if you faced any similar situation and sucessfully got your i-94 renewed.
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FrankZulu
08-13 11:47 PM
Nothing yet. Once 2nd July is done it should be one or two business days.
ttdam
11-04 01:52 PM
Hi
I got soft LUD on my I-140 today (11/04)
My I-140 was approved few weeks ago @ TSC
Any clue what this soft LUD might be related to ?
==========================================
I-1485/131/765 Sent to TSC on 08/03/07
(TSC -> VSC -> TSC). ND=10/12/07.
I-485 transferred to TSC on 10/17/07
EAD card ordered on 10/19 from VSC. Received 10/29
AP - RFE for clear copies of PP
No Finger Prints
I got soft LUD on my I-140 today (11/04)
My I-140 was approved few weeks ago @ TSC
Any clue what this soft LUD might be related to ?
==========================================
I-1485/131/765 Sent to TSC on 08/03/07
(TSC -> VSC -> TSC). ND=10/12/07.
I-485 transferred to TSC on 10/17/07
EAD card ordered on 10/19 from VSC. Received 10/29
AP - RFE for clear copies of PP
No Finger Prints
2011 Porsche Panamera
marty
08-27 01:34 PM
What do you guys think about the movement in EB3 ROW cases starting from October 2008? Does anyone has exact numbers on how many EB3 ROW cases can be approved in a given fiscal year?
Thanks and good luck to you all.
Thanks and good luck to you all.
more...
krchowdary
01-18 03:17 PM
we are all once H1b holders
140jibjab
01-11 02:36 PM
Have your attorney write a letter to USCIS, mentioning your A # and Lin # , and attaching the Notarised copy of the divorce decree and The attorney should mention to USCIS the dependent no longer valid because of the divorce, The USCIS will send you a RFE and ask you to fill the New Biographic info and send it to them.
My attorney charged 250 $ to do the above.
The form is G325 , if it A,B C or D. get the info from the attorney .
Can you please help me to get the form .
Can i complete that and send to USCIS?
Thank You...
My attorney charged 250 $ to do the above.
The form is G325 , if it A,B C or D. get the info from the attorney .
Can you please help me to get the form .
Can i complete that and send to USCIS?
Thank You...
more...
sapota
10-18 06:04 PM
For them
immigration = "amnesty"
:D
Oh yeah. We still have to fight Anti-immigrants even after we obtain naturalization.
immigration = "amnesty"
:D
Oh yeah. We still have to fight Anti-immigrants even after we obtain naturalization.
2010 Porsche extends the range of
insbaby
08-15 12:32 PM
Non-compete is based on a state law. Consult a Virginia employment attorney. Generally non-compete doesn't have teeth, because every one has got a right to work and practice your profession/make living.
Everyone has got right to work and practice their profession/make living, but not with the end client written in the contract, within the given period of time. Surely thats not life long, but there must be a period for 6 months, 12 months etc.
Everyone has got right to work and practice their profession/make living, but not with the end client written in the contract, within the given period of time. Surely thats not life long, but there must be a period for 6 months, 12 months etc.
more...
jiraprapaasa
04-09 03:48 PM
I am planning to apply my niece to come to USA to study 8th grader in private school. She is 13 years old in May 2011. I believe she doesn't need to go for an interview at US embassy in Bangkok Thailand. What do I suppose to do then? How do I submit her DS-160 (already finish filling online) and other document? What else do I need to know in order for her to come to the US.
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GCKaMaara
12-03 02:19 PM
Good news obviously but I would not jump on it. 2 reasons - we need to make sure they don't keep this practice & second, I don't trust the source of information 100% based on past information.
I support ItIsNotFunny, PD_Recapturing, NK2006..... for their efforts on AC21 issue.
This in from Ron Gotcher website....I guess they are reading our letters.....
Good news concerning AOS denials based on I-140 revocations
--------------------------------------------------------------------------------
__________________
I support ItIsNotFunny, PD_Recapturing, NK2006..... for their efforts on AC21 issue.
This in from Ron Gotcher website....I guess they are reading our letters.....
Good news concerning AOS denials based on I-140 revocations
--------------------------------------------------------------------------------
__________________
more...
pd_recapturing
04-28 08:32 AM
I also exactly same cris email as legal_A_IN_limbo yesterday. My employer revoked my H1B.
Do not go by wordings of this message. I have not heard any message that says that previously approved H1B is revoked. I think, this is standard message that indicates that H1B has been revoked.
Do not go by wordings of this message. I have not heard any message that says that previously approved H1B is revoked. I think, this is standard message that indicates that H1B has been revoked.
hot Porsche 2010 Panamera Turbo
itstimenow
08-08 03:31 PM
I am not sure what it is misdemeanor or felony. I received an arrest warrant mail to report to police station I went and I was fingerprinted/photographed. I was asked to pay the traffic court fine and that is it.
Check this if it's a misdemeanor activity. You can call court in your county, give them yr docket/case number and find it out. Hope this helps.
Check this if it's a misdemeanor activity. You can call court in your county, give them yr docket/case number and find it out. Hope this helps.
more...
house Porsche Panamera vs Aston
magician7989
09-05 06:52 PM
I will be there. Do you know why they made all cases current in june if they have that much of a backlog. Amr Diab is some good music right there. Did you go to Sharm
tattoo Porsche 2010 Panamera Turbo
asphaltcowboy
10-06 08:07 AM
Dessoya gets my vote. Outstanding! :thumb:
nice work everyone :)
nice work everyone :)
more...
pictures Panamera is the 1st 4-door
pvganesh
10-23 09:47 PM
Hi,
We are filing I-140 in EB2 category in this month; I came to know from this forum that one should include 2 affidavits from past colleagues or managers with job duties if experience letters can't be obtained with job duties.
I have two questions with regard to Experience letters -
(i) My previous employer (worked in 2003 in India) is no longer in existence, and i could only get one affidavit from the client manager. I don't know now any other colleague from the company, so I�m not sure what can be done in these cases. Please advise...
(ii) I have obtained two affidavits, one from a manager and other from colleague for a previous company that i worked in 2009 in US. But the job duties they agreed to sign is not 100% equal to job duties included in PERM application for that previous experience. What i meant by difference is, wording may be slightly different or of the 6 to 7 job duties, one or two may be different. This happened because my manager advised that he could only include job duties of system analyst (per H1B petition) but my actual job duties are particular to a technology.
I'm not sure if there should be 100% match between experience letter/affidavit job duties and job duties included in PERM application for previous experiences. Please advise..
I think my thread is very long, but i feel this will help all of us to understand the legal requirement and help us avoiding any RFEs or denials in I-140.
Thanks and Regards,
PVGanesh
We are filing I-140 in EB2 category in this month; I came to know from this forum that one should include 2 affidavits from past colleagues or managers with job duties if experience letters can't be obtained with job duties.
I have two questions with regard to Experience letters -
(i) My previous employer (worked in 2003 in India) is no longer in existence, and i could only get one affidavit from the client manager. I don't know now any other colleague from the company, so I�m not sure what can be done in these cases. Please advise...
(ii) I have obtained two affidavits, one from a manager and other from colleague for a previous company that i worked in 2009 in US. But the job duties they agreed to sign is not 100% equal to job duties included in PERM application for that previous experience. What i meant by difference is, wording may be slightly different or of the 6 to 7 job duties, one or two may be different. This happened because my manager advised that he could only include job duties of system analyst (per H1B petition) but my actual job duties are particular to a technology.
I'm not sure if there should be 100% match between experience letter/affidavit job duties and job duties included in PERM application for previous experiences. Please advise..
I think my thread is very long, but i feel this will help all of us to understand the legal requirement and help us avoiding any RFEs or denials in I-140.
Thanks and Regards,
PVGanesh
dresses 2010 Porsche Panamera - 2010
la_guy
08-19 01:07 PM
Dr. Chikamarri Ramesh got 10 months imprisonment. He should have been deported.
Citizens of US cannot be deported. That is the LAW... But if that guy had a Green Card or any other visa, then he can be deported...
Citizens of US cannot be deported. That is the LAW... But if that guy had a Green Card or any other visa, then he can be deported...
more...
makeup as 2010 Porsche Panamera,
fatjoe
03-17 11:33 AM
My husband recieved a transfer notice for his I-485 from TSC saying that the
"Preliminary Processing of the application has been completed, and it has been transferred to USCIS office at Lee's summit , MO 64064. The office will notify you when they schedule an interview on the application."
I am the primary applicant and I am on H1. My husband was on H4 and now he is on EAD. My PD is July-04. Is any body in the same situation as me and received such transfer notice. I am really anxious about this. Please let me know is it somethign to worry about and what I take for the interview when I am called.
I will greatly appreciate any help with this.
Thanks.
"Preliminary Processing of the application has been completed, and it has been transferred to USCIS office at Lee's summit , MO 64064. The office will notify you when they schedule an interview on the application."
I am the primary applicant and I am on H1. My husband was on H4 and now he is on EAD. My PD is July-04. Is any body in the same situation as me and received such transfer notice. I am really anxious about this. Please let me know is it somethign to worry about and what I take for the interview when I am called.
I will greatly appreciate any help with this.
Thanks.
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ubetman
08-08 10:28 AM
My application has not been sent yet. They are planning to send it to TSC. My confusion is:
According to USCIS website, in I-140 addresses to sent information, for concurrent application of 140/485, it says if the permanent employment is based in this state, it goes to this center.
http://www.uscis.gov/portal/site/uscis/menuitem.5af9bb95919f35e66f614176543f6d1a/?vgnextoid=c31c5cdc2c463110VgnVCM1000004718190aRCR D&vgnextchannel=fe529c7755cb9010VgnVCM10000045f3d6a1 RCRD
In 485 addresses to sent information under employment based category, it says if you live in this state, sent it to this center. This does not say about concurrent filing applications..
http://www.uscis.gov/portal/site/uscis/menuitem.5af9bb95919f35e66f614176543f6d1a/?vgnextoid=eb7b5cdc2c463110VgnVCM1000004718190aRCR D&vgnextchannel=fe529c7755cb9010VgnVCM10000045f3d6a1 RCRD
I live in Texas but in labor employment, permanent job offer address is in diff state which comes under NSC.
Since mine is concurrent filing, I don't know to which center I have to sent the application....Lawyer is saying he will send it to TSC, since I live and work in Texas. But I want to make clear things as I don't want to end up sending to wrong service center. If process delayed, thats fine..but if the application is rejected...then thats a big problem..which is why I am mostly concerned....lawyers r busy..they don't consider all our concerns...in the faqs:pdf released by USCIS, it says if the application is sent by mistake to VSC or CSC, then they will route it to either TSC or NSC but it does not say about if application is sent to TSC but has to go to NSC, it will route it to approriate service center...
tension ...confused....lawyer don't reply...he doesn't care much...
anybody has hotline number to call and confirm with USCIS...thanks in advance..
According to USCIS website, in I-140 addresses to sent information, for concurrent application of 140/485, it says if the permanent employment is based in this state, it goes to this center.
http://www.uscis.gov/portal/site/uscis/menuitem.5af9bb95919f35e66f614176543f6d1a/?vgnextoid=c31c5cdc2c463110VgnVCM1000004718190aRCR D&vgnextchannel=fe529c7755cb9010VgnVCM10000045f3d6a1 RCRD
In 485 addresses to sent information under employment based category, it says if you live in this state, sent it to this center. This does not say about concurrent filing applications..
http://www.uscis.gov/portal/site/uscis/menuitem.5af9bb95919f35e66f614176543f6d1a/?vgnextoid=eb7b5cdc2c463110VgnVCM1000004718190aRCR D&vgnextchannel=fe529c7755cb9010VgnVCM10000045f3d6a1 RCRD
I live in Texas but in labor employment, permanent job offer address is in diff state which comes under NSC.
Since mine is concurrent filing, I don't know to which center I have to sent the application....Lawyer is saying he will send it to TSC, since I live and work in Texas. But I want to make clear things as I don't want to end up sending to wrong service center. If process delayed, thats fine..but if the application is rejected...then thats a big problem..which is why I am mostly concerned....lawyers r busy..they don't consider all our concerns...in the faqs:pdf released by USCIS, it says if the application is sent by mistake to VSC or CSC, then they will route it to either TSC or NSC but it does not say about if application is sent to TSC but has to go to NSC, it will route it to approriate service center...
tension ...confused....lawyer don't reply...he doesn't care much...
anybody has hotline number to call and confirm with USCIS...thanks in advance..
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newuser
05-14 10:26 AM
If your PD is in May'06 or early Jun'06, I think paying a visit to USCIS center won't hurt. Checking online status is a waste of time. At least you'll know what's going on with it. The IO I went to was very nice lady and gave me all the details. I thought that there would a line of GC aspirants like me :) waiting in USCIS center (in bay area) but to my surprise it was empty! Hope this helps
Did you make an appointment?
Did you make an appointment?
raysaikat
08-22 02:48 AM
Thanks for your suggestions - minimalist,prem_goel,gconmymind.
If she attends for the visa stamping in India,
1) When can she go to consulate - before October 1 or after October 1.
Anytime. In particular, she can go to the consulate before Oct 1. Usually the consulate gives a visa stamp with validity date no earlier than 15 days from the start of the H1-B status (Oct 1 in this case). Since she will return after Oct 1, there will be no problem.
2) Does she needs to carry the H1 documents as new H1 candidate or it is a different list. ( She is in here for almost 1.5 yrs on h4, she will not have paystubs. ) . if different can you pls provide me the link where i can find the same(H4 to H1 visa interview).
She will be a new candidate. Her 6 year clock for H status has already started, though. I.e., she only has 4.5 years left.
3) While leaving the country which I-94 she need to give it back(the one with new h1 petition / the I94 which she received she came in as H4)
Her I-94 for the current status (i.e., the one she got when she entered as H4). The new I-94's validity date should be Oct 1; i.e., it is not in effect. However, when she reenters, she will get a new I-94 reflecting her new status. So the I-94 that is attached with the I-797 form will never be used.
4) Can they ask for more details like client letter,etc - chennai
Yes. The consulate will of course treat her like any other H1-B visa applicant. The consulate should ensure that the employment is legitimate and she has the right skills claimed in the LCA.
If she plans to come back on H4
1) Will she have any issues at port of entry. Can they ask why she is coming on H4 if she has H1.
Thanks in advance.
Not sure I understand the question. If she chooses to come back as H4, then POE officers should not ask anything about H1-B as such. But perhaps she should keep all documentations just in case.
If she attends for the visa stamping in India,
1) When can she go to consulate - before October 1 or after October 1.
Anytime. In particular, she can go to the consulate before Oct 1. Usually the consulate gives a visa stamp with validity date no earlier than 15 days from the start of the H1-B status (Oct 1 in this case). Since she will return after Oct 1, there will be no problem.
2) Does she needs to carry the H1 documents as new H1 candidate or it is a different list. ( She is in here for almost 1.5 yrs on h4, she will not have paystubs. ) . if different can you pls provide me the link where i can find the same(H4 to H1 visa interview).
She will be a new candidate. Her 6 year clock for H status has already started, though. I.e., she only has 4.5 years left.
3) While leaving the country which I-94 she need to give it back(the one with new h1 petition / the I94 which she received she came in as H4)
Her I-94 for the current status (i.e., the one she got when she entered as H4). The new I-94's validity date should be Oct 1; i.e., it is not in effect. However, when she reenters, she will get a new I-94 reflecting her new status. So the I-94 that is attached with the I-797 form will never be used.
4) Can they ask for more details like client letter,etc - chennai
Yes. The consulate will of course treat her like any other H1-B visa applicant. The consulate should ensure that the employment is legitimate and she has the right skills claimed in the LCA.
If she plans to come back on H4
1) Will she have any issues at port of entry. Can they ask why she is coming on H4 if she has H1.
Thanks in advance.
Not sure I understand the question. If she chooses to come back as H4, then POE officers should not ask anything about H1-B as such. But perhaps she should keep all documentations just in case.
Blog Feeds
05-05 07:10 AM
VIA IRS.GOV (http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html)
An alien is any individual who is not a U.S. citizen or U.S. national (http://www.irs.gov/businesses/small/international/article/0,,id=129236,00.html). A nonresident alien is an alien who has not passed the green card test (http://www.irs.gov/businesses/small/international/article/0,,id=96314,00.html)or the substantial presence test (http://www.irs.gov/businesses/small/international/article/0,,id=96352,00.html).
Who Must File
If you are any of the following, you must file a return:
A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year. You must file even if:
Your income did not come from a trade or business conducted in the United States,
You have no income from U.S. sources, or
Your income is exempt from income tax.
However, if your only U.S. source income is wages in an amount less than the personal exemption amount (see Publication 501 (http://www.irs.gov/publications/p501/index.html)), you are not required to file.
A nonresident alien individual not engaged in a trade or business in the United States with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
A representative or agent responsible for filing the return of an individual described in (1) or (2),
A fiduciary for a nonresident alien estate or trust, or
A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).
NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa, you are considered engaged in a trade or business in the United States. You must file Form 1040NR (or Form 1040NR-EZ) only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars (http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html) for more information.
Claiming a Refund or Benefit
You must also file an income tax return if you want to:
Claim a refund of overwithheld or overpaid tax, or
Claim the benefit of any deductions or credits. For example, if you have no U.S. business activities but have income from real property that you choose to treat as effectively connected income, you must timely file a true and accurate return to take any allowable deductions against that income.
Which Income to Report
A nonresident alien's income that is subject to U.S. income tax must generally be divided into two categories:
Income that is Effectively Connected (http://www.irs.gov/businesses/small/international/article/0,,id=96409,00.html) with a trade or business in the United States
U.S. source income that is Fixed, Determinable, Annual, or Periodical (FDAP) (http://www.irs.gov/businesses/small/international/article/0,,id=96404,00.html)
Effectively Connected Income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. FDAP income generally consists of passive investment income; however, in theory, it could consist of almost any sort of income. FDAP income is taxed at a flat 30 percent (or lower treaty rate) and no deductions are allowed against such income. Effectively Connected Income should be reported on page one of Form 1040NR. FDAP income should be reported on page four of Form 1040NR.
Which Form to File
Nonresident aliens who are required to file an income tax return must use:
Form 1040NR (http://www.irs.gov/pub/irs-pdf/f1040nr.pdf) (PDF) or,
Form 1040NR-EZ (http://www.irs.gov/pub/irs-pdf/f1040nre.pdf) (PDF) if qualified. Refer to the Instructions for Form 1040NR-EZ (http://www.irs.gov/pub/irs-pdf/i1040nre.pdf) to determine if you qualify.
Find more information at Which Form to File (http://www.irs.gov/businesses/small/international/article/0,,id=129232,00.html).
When and Where To File
If you are an employee or self-employed person and you receive wages or non-employee compensation subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file by the 15th day of the 4th month after your tax year ends. For a person filing using a calendar year this is generally April 15.
If you are not an employee or self-employed person who receives wages or non-employee compensation subject to U.S. income tax withholding, or if you do not have an office or place of business in the United States, you must file by the 15th day of the 6th month after your tax year ends. For a person filing using a calendar year this is generally June 15.
File Form 1040NR-EZ and Form 1040NR at the address shown in the instructions for Form 1040NR-EZ and 1040NR.
Extension of time to file
If you cannot file your return by the due date, you should file Form 4868 (http://www.irs.gov/pub/irs-pdf/f4868.pdf) (PDF) to request an automatic extension of time to file. You must file Form 4868 by the regular due date of the return.
You Could Lose Your Deductions and Credits
To get the benefit of any allowable deductions or credits, you must timely file a true and accurate income tax return. For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. The Internal Revenue Service has the right to deny deductions and credits on tax returns filed more than 16 months after the due dates of the returns. Refer to When To File in Chapter 7 of Publication 519, U.S. Tax Guide for Aliens (http://www.irs.gov/pub/irs-pdf/p519.pdf) (PDF) for additional details.
Departing Alien
Before leaving the United States, all aliens (with certain exceptions (http://www.irs.gov/businesses/small/international/article/0,,id=97256,00.html)) must obtain a certificate of compliance. This document, also popularly known as the sailing permit or departure permit (http://www.irs.gov/businesses/small/international/article/0,,id=97256,00.html), must be secured from the IRS before leaving the U.S. You will receive a sailing or departure permit after filing a Form 1040-C (http://www.irs.gov/pub/irs-pdf/f1040c.pdf) (PDF) or Form 2063 (http://www.irs.gov/pub/irs-pdf/f2063.pdf) (PDF).
Even if you have left the United States and filed a Form 1040-C, U.S. Departing Alien Income Tax Return (http://www.irs.gov/pub/irs-pdf/f1040c.pdf) (PDF), on departure, you still must file an annual U.S. income tax return. If you are married and both you and your spouse are required to file, you must each file a separate return, unless one of the spouses is a U.S. citizen or a resident alien, in which case the departing alien could file a joint return with his or her spouse (Refer to Nonresident Spouse Treated as a Resident (http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html)).
References/Related Topics
Source of Income (http://www.irs.gov/businesses/small/international/article/0,,id=96459,00.html)
Exclusions From Income (http://www.irs.gov/businesses/small/international/article/0,,id=96455,00.html)
Real Property (http://www.irs.gov/businesses/small/international/article/0,,id=96403,00.html)
Figuring Your Tax (http://www.irs.gov/businesses/small/international/article/0,,id=96467,00.html)
Tax Treaties (http://www.irs.gov/businesses/small/international/article/0,,id=96454,00.html)
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Governments (http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html)
Tax Withholding on Foreign Persons (http://www.irs.gov/businesses/small/international/article/0,,id=106981,00.html)
Taxpayer Identification Numbers (TIN) (http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html)
Some Nonresidents with U.S. Assets Must File Estate Tax Returns (http://www.irs.gov/businesses/small/international/article/0,,id=156329,00.html)
Rate the Small Businesses and Self-Employed Web Site (http://www.irs.gov/businesses/small/article/0,,id=172872,00.html)
Page Last Reviewed or Updated: November 17, 2010
More... (http://ashwinsharma.com/2011/04/13/taxation-of-nonresident-aliens.aspx?ref=rss)
An alien is any individual who is not a U.S. citizen or U.S. national (http://www.irs.gov/businesses/small/international/article/0,,id=129236,00.html). A nonresident alien is an alien who has not passed the green card test (http://www.irs.gov/businesses/small/international/article/0,,id=96314,00.html)or the substantial presence test (http://www.irs.gov/businesses/small/international/article/0,,id=96352,00.html).
Who Must File
If you are any of the following, you must file a return:
A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year. You must file even if:
Your income did not come from a trade or business conducted in the United States,
You have no income from U.S. sources, or
Your income is exempt from income tax.
However, if your only U.S. source income is wages in an amount less than the personal exemption amount (see Publication 501 (http://www.irs.gov/publications/p501/index.html)), you are not required to file.
A nonresident alien individual not engaged in a trade or business in the United States with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
A representative or agent responsible for filing the return of an individual described in (1) or (2),
A fiduciary for a nonresident alien estate or trust, or
A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).
NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa, you are considered engaged in a trade or business in the United States. You must file Form 1040NR (or Form 1040NR-EZ) only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars (http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html) for more information.
Claiming a Refund or Benefit
You must also file an income tax return if you want to:
Claim a refund of overwithheld or overpaid tax, or
Claim the benefit of any deductions or credits. For example, if you have no U.S. business activities but have income from real property that you choose to treat as effectively connected income, you must timely file a true and accurate return to take any allowable deductions against that income.
Which Income to Report
A nonresident alien's income that is subject to U.S. income tax must generally be divided into two categories:
Income that is Effectively Connected (http://www.irs.gov/businesses/small/international/article/0,,id=96409,00.html) with a trade or business in the United States
U.S. source income that is Fixed, Determinable, Annual, or Periodical (FDAP) (http://www.irs.gov/businesses/small/international/article/0,,id=96404,00.html)
Effectively Connected Income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. FDAP income generally consists of passive investment income; however, in theory, it could consist of almost any sort of income. FDAP income is taxed at a flat 30 percent (or lower treaty rate) and no deductions are allowed against such income. Effectively Connected Income should be reported on page one of Form 1040NR. FDAP income should be reported on page four of Form 1040NR.
Which Form to File
Nonresident aliens who are required to file an income tax return must use:
Form 1040NR (http://www.irs.gov/pub/irs-pdf/f1040nr.pdf) (PDF) or,
Form 1040NR-EZ (http://www.irs.gov/pub/irs-pdf/f1040nre.pdf) (PDF) if qualified. Refer to the Instructions for Form 1040NR-EZ (http://www.irs.gov/pub/irs-pdf/i1040nre.pdf) to determine if you qualify.
Find more information at Which Form to File (http://www.irs.gov/businesses/small/international/article/0,,id=129232,00.html).
When and Where To File
If you are an employee or self-employed person and you receive wages or non-employee compensation subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file by the 15th day of the 4th month after your tax year ends. For a person filing using a calendar year this is generally April 15.
If you are not an employee or self-employed person who receives wages or non-employee compensation subject to U.S. income tax withholding, or if you do not have an office or place of business in the United States, you must file by the 15th day of the 6th month after your tax year ends. For a person filing using a calendar year this is generally June 15.
File Form 1040NR-EZ and Form 1040NR at the address shown in the instructions for Form 1040NR-EZ and 1040NR.
Extension of time to file
If you cannot file your return by the due date, you should file Form 4868 (http://www.irs.gov/pub/irs-pdf/f4868.pdf) (PDF) to request an automatic extension of time to file. You must file Form 4868 by the regular due date of the return.
You Could Lose Your Deductions and Credits
To get the benefit of any allowable deductions or credits, you must timely file a true and accurate income tax return. For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. The Internal Revenue Service has the right to deny deductions and credits on tax returns filed more than 16 months after the due dates of the returns. Refer to When To File in Chapter 7 of Publication 519, U.S. Tax Guide for Aliens (http://www.irs.gov/pub/irs-pdf/p519.pdf) (PDF) for additional details.
Departing Alien
Before leaving the United States, all aliens (with certain exceptions (http://www.irs.gov/businesses/small/international/article/0,,id=97256,00.html)) must obtain a certificate of compliance. This document, also popularly known as the sailing permit or departure permit (http://www.irs.gov/businesses/small/international/article/0,,id=97256,00.html), must be secured from the IRS before leaving the U.S. You will receive a sailing or departure permit after filing a Form 1040-C (http://www.irs.gov/pub/irs-pdf/f1040c.pdf) (PDF) or Form 2063 (http://www.irs.gov/pub/irs-pdf/f2063.pdf) (PDF).
Even if you have left the United States and filed a Form 1040-C, U.S. Departing Alien Income Tax Return (http://www.irs.gov/pub/irs-pdf/f1040c.pdf) (PDF), on departure, you still must file an annual U.S. income tax return. If you are married and both you and your spouse are required to file, you must each file a separate return, unless one of the spouses is a U.S. citizen or a resident alien, in which case the departing alien could file a joint return with his or her spouse (Refer to Nonresident Spouse Treated as a Resident (http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html)).
References/Related Topics
Source of Income (http://www.irs.gov/businesses/small/international/article/0,,id=96459,00.html)
Exclusions From Income (http://www.irs.gov/businesses/small/international/article/0,,id=96455,00.html)
Real Property (http://www.irs.gov/businesses/small/international/article/0,,id=96403,00.html)
Figuring Your Tax (http://www.irs.gov/businesses/small/international/article/0,,id=96467,00.html)
Tax Treaties (http://www.irs.gov/businesses/small/international/article/0,,id=96454,00.html)
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Governments (http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html)
Tax Withholding on Foreign Persons (http://www.irs.gov/businesses/small/international/article/0,,id=106981,00.html)
Taxpayer Identification Numbers (TIN) (http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html)
Some Nonresidents with U.S. Assets Must File Estate Tax Returns (http://www.irs.gov/businesses/small/international/article/0,,id=156329,00.html)
Rate the Small Businesses and Self-Employed Web Site (http://www.irs.gov/businesses/small/article/0,,id=172872,00.html)
Page Last Reviewed or Updated: November 17, 2010
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