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Nonresident Aliens
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What is some general information about USA tax for nonresident aliens?
Nonresident AliensNonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. If you are any of the following, you must file a return.
Note. If you were a nonresident alien student or trainee who was temporarily present in the United States under 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. You must also file if you want to:
Even if you have left the United States and filed a Form 1040-C, U.S. Departing Alien Income Tax Return, 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. Form 1040NR-EZYou can use Form 1040NR-EZ if all of the following conditions are met.
If you do not qualify to file Form 1040NR-EZ, you must file Form 1040NR. When and Where To FileIf you are an employee and you receive wages subject to U.S. income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. If you file for the 2000 calendar year, your return is due April 16, 2001, because April 15, 2001, falls on a Sunday. If you are not an employee who receives wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2000 calendar year, file your return by June 15, 2001. For information on when and where to make estimated tax payments, see chapter 8.
File Form 1040NR-EZ and Form 1040NR at the following address. When to file for deductions and credits. To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. However, if you did not file a 1999 tax return and 2000 is not the first year for which you are required to file one, your 2000 return is timely for this purpose if it is filed by the earlier of:
Protective return. If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U.S. trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. You can follow the same procedure if you believe you have no U.S. tax liability because of a U.S. tax treaty. Be sure to also complete items L and M on page 5 of Form 1040NR. Aliens from the Virgin Islands.
Report all income from U.S. sources, as well as income from other
sources, on your return. For information on filing Virgin Islands
returns, contact the Virgin Islands Bureau of Internal Revenue.
Chapter 8 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. If you are a resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) on the last day of your tax year, you must file your return and pay any tax due to Guam or the CNMI. Report all income, including income from U.S. sources, on your return. It is not necessary to file a separate U.S. income tax return.
Guam residents should file their Guam returns at the following
address. Residents of the CNMI should file their CNMI income tax returns at
the following address.
If you are a resident of the United States on the last day of your tax year, you should file your return with the Internal Revenue Service Center, Philadelphia, PA 19255. Include with your return any balance of your tax due on income derived from all sources. Penalties. The law imposes penalties for filing your tax return late or for late payment of any tax due. However, a penalty is not charged if you can show that there was reasonable cause for your filing or paying late. You may be subject to additional penalties for:
Amended Returns and Claims for RefundIf you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U.S. Individual Income Tax Return. Attach Form 1040NR or Form 1040NR-EZ showing the changes to your original return and write "Amended" across the top. Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. A return filed before the final due date is considered to have been filed on the due date. Transportation of Currency or Monetary InstrumentsCustoms Form 4790, Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes or attempts to cause to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. The term "monetary instruments" means the following:
A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or bearer monetary instruments is not required to be reported on Customs Form 4790. Filing requirements. Customs Form 4790 filing requirements follow. Recipients. Each person who receives currency or other
monetary instruments from a place outside the United States must file
Customs Form 4790 within 15 days after receipt, with the Customs officer
in charge at any port of entry or departure, or by mail to the following
address.
Shippers or mailers. If the currency or other monetary instrument does not accompany the person entering or departing the United States, Customs Form 4790 can be filed by mail with the Commissioner of Customs at the above address, on or before the date of entry, departure, mailing, or shipping. Travelers. Travelers must file Customs Form 4790 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Penalties. Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. More information regarding the filing of Customs Form 4790 can be found in the instructions on the back of the form.
Solutions are dependent upon facts & circumstances, law and the objectives. These elements vary from one time to another, from one circumstance to another and from from person or entity to another
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