Here is a list of some common visas for the U.S.
Visa A. The A-1 nonimmigrant visa is given to diplomats representing a foreign government inside the United States of America. Spouses and dependents are also eligible for this visa.
Your days in the U.S. are exempt from residency so you are non-resident. Employees of foreign governments, their families, and their servants are exempt on salaries paid to them in their official capacities as foreign government employees.
Visitor Visa B1/B2. The "B" Visitor Visa is a non-immigrant visa for persons desiring to enter the United States temporarily for business (B-1) or temporarily for pleasure (B-2).
Normally, B-1 visa holders cannot take up work in the U.S. Under a few circumstances, B-1 visitors may perform work like missionaries, volunteer workers for non-profit entities, certain domestic servants whose employers are not U.S. residents, certain airline employees.
For federal income tax purpose, your days on presence in the U.S. on B-1 visa count towards substantial presence test.
Visa G. The G-4 visa is nonimmigrant visa which allows foreign officers or employees of international organizations of any rank to enter into the U.S. to engage in business activities and not for personal business and pleasure. The staff and immediate family members of principal G-4 visa holders also qualify for G-4 visa.
Your dependents may work only after receiving permission from the USCIS. Working without prior permission is considered a violation of the visa status. They may apply for permission to work if there is a reciprocal work arrangement between the U.S. and your nation.
As a full time employee of an international organisation, you are exempt from income tax and will file Form 1040NR or 1040NR-EZ and Form. Employees of international organizations are exempt from Social Security/Medicare taxes on wages paid to them for services performed within the United States in their official capacity as employees of such organizations.
The exemption does not automatically apply to servants of employees of such international organizations. The exemption does not apply to spouses and children of nonimmigrants in G status who are employed in the United States by anyone other than an international organization.
Non-immigrant Work Visa E3. The E-3 are non-immigrant visas that allow Australians to work in the U.S. without restrictions. E-3 is issued for 2 years but is renewable indefinitely. Visas issued to spouses and children are not included in the E3 quota and spouses and children do not need to be Australian citizens.
The income in the U.S. is subject to FICA taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test (SPT). However, under the totalization agreement with Australia, your tax payments will be credited to the equivalent program in Australia.
During the first year on E3, if you do not meet SPT, you will file non-resident tax return Form 1040NR or 1040NR-EZ. If you meet SPT, then you are dual status resident, and file dual status tax return. A dual status resident who is married and meets SPT in the next year can choose to file joint tax return as residents under "First Year Choice." On the joint return as residents, you must report your worldwide income.
Student Visa F1. There are two nonimmigrant visa categories for persons wishing to study in the United States. The "F" visa is for academic studies, and the "M" visa is for nonacademic or vocational studies.
An F1 student (including OPT or CPT period) is exempt from residency for 5-years and must file non-resident tax return Form 1040NR or 1040NR-EZ and 8843. During this period your income is not subject to FICA (Social Security and Medicare) taxes. Normally, on the nonresident tax return, you get your personal exemption and itemized deductions, and you do not get exemption deductions for your spouse and dependents except if you are from Canada, Mexico or South Korea or if allowed by the tax treaty. You may get some deduction based on the tax treaty with your country of citizenship, which you can claim on your tax return.
After you have completed 5-years on F1 or OPT, your days in the U.S. count towards the Substantial Presence Test (SPT). If you meet the SPT, you are resident for tax purpose, and must file resident tax return. Your income is subject to FICA taxes. On your tax return, you will get standard deduction unless you wish to itemize your deductions. If you are married, then you will file as Married Filing Jointly or Married Filing Separately. You can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
In some cases, even after spending more than five years as student in the U.S., you can still claim exemption from residency (and not pay FICA taxes) and file non-resident tax return if you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States. You must prove that you maintained closer connection to your country of citizenship than to the U.S.
Exchange Visitor Visa J1 and J2. A J-1 Visa is issued for an Exchange Visitor who is participating in an established J Exchange program pre-approved by the State Department. Exchange Visitors under J-1 visas include secondary school and college students, business trainees, trainees in flight aviation programs, primary and secondary school teachers, college professors, research scholars, medical residents or interns receiving medical training in the U.S., certain specialists, international visitors, and Government visitors. This rule requires some J visa holders to reside in their home country for at least two years before they may obtain an H, L or other immigrant visa to enter the U.S. or adjust their status within the U.S. A J-2 Visa is issued to a child (under age 21) or spouse of a J-1 principal. Once the minor child reaches his/her 21st birthday, he/she no longer qualifies for a J-2 visa or J-2 status. Also, if the J-2 spouse divorces the J-1 status holder, he/she no longer qualifies for J-2 status.
Everyone on J1 visa is exempt from residency for 2 years. J1 students, just like F1 visa holders, are exempt for 5 years. During the exempt period, your income is not subject to FICA taxes and you must file non-resident tax return Form 1040NR or 1040NR-EZ. Normally, on the nonresident tax return, you get your personal exemption and itemized deductions, and you do not get exemption deductions for your spouse and children (unless allowed by the tax treaty). You will also get deduction is based on the tax treaty.
Based on the tax for many countries the J1 Researchers, Professors and Teachers are exempt from federal income tax for two year, and for many countries the exemption is lost if the visa holder over stays.
After the exempt period, the days in the U.S. count towards the Substantial Presence Test (SPT). If you meet the SPT, you are resident for tax purpose, and must file resident tax return.
Non-immigrant Work Visa H1-B and H4. The H-1B is a non-immigrant visa category that allows U.S. employers to seek temporary help from skilled foreigners who have the equivalent U.S. Bachelor's Degree education. H-1B employees are employed temporarily in a job category that is considered by the U.S. Citizenship & Immigration Services to be a "specialty occupation." An H1B visa is typically valid for up to six (6) years and entitles your spouse (husband/wife) and children to accompany you and 'live' in America. H1-B visa holders can apply for a Green Card (Legal Permanent Residency).
The income in the U.S. is subject to FICA (Social Security and Medicare) taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test SPT. If you are single, then during the first year of H1-B, if you do not meet SPT, you will file non-resident tax return or you can file dual status tax return after you meet SPT in the next year. If you meet SPT during the first year of H1-B, and you were non-resident in the beginning of the year, then you will file dual status tax return.
If you are married, then during the first year of H1-B, if you do not meet SPT, you can file
(i) non-resident tax return, or
(ii) dual status tax return after you meet SPT in the next year, or
(iii) file joint return as residents after you meet SPT in the next year.
If you meet SPT, then you can file
(i) dual status tax return, or
(ii) joint return as residents. On the resident tax return, you can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
On the joint return, it is not required that your spouse must be in the U.S. or must be resident of the U.S. If your spouse can not get SSN, then you will attach W7 (ITIN application) with your tax return. Also for a dependent, who can not get SSN, you will attach W7 (ITIN application).
Non-immigrant Inter-company Transferee Visa L1 and L2. The United States L1 is non-immigrant visa classification that applies to an intra-company transferee. It allows companies operating both in the US and abroad to transfer certain classes of employee from its foreign operations to the USA operations for up to seven years. The employee must be in in a managerial, executive, or specialized knowledge capacity and must have worked for a subsidiary, parent, affiliate or branch office of your US company outside of the US for at least one year out of the last three years.
Spouses of L-1 visa holders get L2 visa and are allowed to work after obtaining work authorization, without restriction, in the US, and the L-1 visa may legally be used as a steppingstone to the Green Card under the doctrine of dual intent. An L2 visa holder may engage in full or part time study. Children of L1 visa holder also get L2 visa.
The income in the U.S. is subject to FICA (Social Security and Medicare) taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test SPT.
If you are single, then during the first year of L1, if you do not meet SPT, you will file non-resident tax return. If you meet SPT, and you were non-resident in the beginning of the year, then you will file dual status tax return.
If you are married, then during the first year of L1, if you do not meet SPT, you can file non-resident tax return or you can file joint return as residents after you meet SPT in the next year. If you meet SPT, then you can file joint return as residents. On the resident tax return, you can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
On the joint return, it is not required that your spouse must be in the U.S. or must be resident of the U.S. If your spouse can not get SSN, then you will attach W7 (ITIN application) with your tax return. Also for a dependent, who can not get SSN, you will attach W7 (ITIN application).
Useful Articles for Aliens1. U.S. Tax Filing Requirements for Non-Residents
2. Substantial Presence Test
3. Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual
4. U.S. Tax Treaties for Professors, Teachers and Researchers
5. U.S. Tax Treaties for Students and Apprentices
6. Mandatory Reporting of Foreign Bank and Financial Accounts
7. The U.S. Visas
Complete List of Articles
OctroTalk - - For iPhone and iPad, Nokia S60 3rd. phones, Window Mobile Smartphone and Pocket PC and Windows Desktop. OctroTalk has instant messaging, P2P file transfer, VoIP, SIP calling, live video chat and video conference. OctroTalk supports Google Talk (GMail) audio and Video calls. Free Trial/Download http://www.octro.com/
Visa A. The A-1 nonimmigrant visa is given to diplomats representing a foreign government inside the United States of America. Spouses and dependents are also eligible for this visa.
Your days in the U.S. are exempt from residency so you are non-resident. Employees of foreign governments, their families, and their servants are exempt on salaries paid to them in their official capacities as foreign government employees.
Visitor Visa B1/B2. The "B" Visitor Visa is a non-immigrant visa for persons desiring to enter the United States temporarily for business (B-1) or temporarily for pleasure (B-2).
Normally, B-1 visa holders cannot take up work in the U.S. Under a few circumstances, B-1 visitors may perform work like missionaries, volunteer workers for non-profit entities, certain domestic servants whose employers are not U.S. residents, certain airline employees.
For federal income tax purpose, your days on presence in the U.S. on B-1 visa count towards substantial presence test.
Visa G. The G-4 visa is nonimmigrant visa which allows foreign officers or employees of international organizations of any rank to enter into the U.S. to engage in business activities and not for personal business and pleasure. The staff and immediate family members of principal G-4 visa holders also qualify for G-4 visa.
Your dependents may work only after receiving permission from the USCIS. Working without prior permission is considered a violation of the visa status. They may apply for permission to work if there is a reciprocal work arrangement between the U.S. and your nation.
As a full time employee of an international organisation, you are exempt from income tax and will file Form 1040NR or 1040NR-EZ and Form. Employees of international organizations are exempt from Social Security/Medicare taxes on wages paid to them for services performed within the United States in their official capacity as employees of such organizations.
The exemption does not automatically apply to servants of employees of such international organizations. The exemption does not apply to spouses and children of nonimmigrants in G status who are employed in the United States by anyone other than an international organization.
Non-immigrant Work Visa E3. The E-3 are non-immigrant visas that allow Australians to work in the U.S. without restrictions. E-3 is issued for 2 years but is renewable indefinitely. Visas issued to spouses and children are not included in the E3 quota and spouses and children do not need to be Australian citizens.
The income in the U.S. is subject to FICA taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test (SPT). However, under the totalization agreement with Australia, your tax payments will be credited to the equivalent program in Australia.
During the first year on E3, if you do not meet SPT, you will file non-resident tax return Form 1040NR or 1040NR-EZ. If you meet SPT, then you are dual status resident, and file dual status tax return. A dual status resident who is married and meets SPT in the next year can choose to file joint tax return as residents under "First Year Choice." On the joint return as residents, you must report your worldwide income.
Student Visa F1. There are two nonimmigrant visa categories for persons wishing to study in the United States. The "F" visa is for academic studies, and the "M" visa is for nonacademic or vocational studies.
An F1 student (including OPT or CPT period) is exempt from residency for 5-years and must file non-resident tax return Form 1040NR or 1040NR-EZ and 8843. During this period your income is not subject to FICA (Social Security and Medicare) taxes. Normally, on the nonresident tax return, you get your personal exemption and itemized deductions, and you do not get exemption deductions for your spouse and dependents except if you are from Canada, Mexico or South Korea or if allowed by the tax treaty. You may get some deduction based on the tax treaty with your country of citizenship, which you can claim on your tax return.
After you have completed 5-years on F1 or OPT, your days in the U.S. count towards the Substantial Presence Test (SPT). If you meet the SPT, you are resident for tax purpose, and must file resident tax return. Your income is subject to FICA taxes. On your tax return, you will get standard deduction unless you wish to itemize your deductions. If you are married, then you will file as Married Filing Jointly or Married Filing Separately. You can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
In some cases, even after spending more than five years as student in the U.S., you can still claim exemption from residency (and not pay FICA taxes) and file non-resident tax return if you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States. You must prove that you maintained closer connection to your country of citizenship than to the U.S.
Exchange Visitor Visa J1 and J2. A J-1 Visa is issued for an Exchange Visitor who is participating in an established J Exchange program pre-approved by the State Department. Exchange Visitors under J-1 visas include secondary school and college students, business trainees, trainees in flight aviation programs, primary and secondary school teachers, college professors, research scholars, medical residents or interns receiving medical training in the U.S., certain specialists, international visitors, and Government visitors. This rule requires some J visa holders to reside in their home country for at least two years before they may obtain an H, L or other immigrant visa to enter the U.S. or adjust their status within the U.S. A J-2 Visa is issued to a child (under age 21) or spouse of a J-1 principal. Once the minor child reaches his/her 21st birthday, he/she no longer qualifies for a J-2 visa or J-2 status. Also, if the J-2 spouse divorces the J-1 status holder, he/she no longer qualifies for J-2 status.
Everyone on J1 visa is exempt from residency for 2 years. J1 students, just like F1 visa holders, are exempt for 5 years. During the exempt period, your income is not subject to FICA taxes and you must file non-resident tax return Form 1040NR or 1040NR-EZ. Normally, on the nonresident tax return, you get your personal exemption and itemized deductions, and you do not get exemption deductions for your spouse and children (unless allowed by the tax treaty). You will also get deduction is based on the tax treaty.
Based on the tax for many countries the J1 Researchers, Professors and Teachers are exempt from federal income tax for two year, and for many countries the exemption is lost if the visa holder over stays.
After the exempt period, the days in the U.S. count towards the Substantial Presence Test (SPT). If you meet the SPT, you are resident for tax purpose, and must file resident tax return.
Non-immigrant Work Visa H1-B and H4. The H-1B is a non-immigrant visa category that allows U.S. employers to seek temporary help from skilled foreigners who have the equivalent U.S. Bachelor's Degree education. H-1B employees are employed temporarily in a job category that is considered by the U.S. Citizenship & Immigration Services to be a "specialty occupation." An H1B visa is typically valid for up to six (6) years and entitles your spouse (husband/wife) and children to accompany you and 'live' in America. H1-B visa holders can apply for a Green Card (Legal Permanent Residency).
The income in the U.S. is subject to FICA (Social Security and Medicare) taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test SPT. If you are single, then during the first year of H1-B, if you do not meet SPT, you will file non-resident tax return or you can file dual status tax return after you meet SPT in the next year. If you meet SPT during the first year of H1-B, and you were non-resident in the beginning of the year, then you will file dual status tax return.
If you are married, then during the first year of H1-B, if you do not meet SPT, you can file
(i) non-resident tax return, or
(ii) dual status tax return after you meet SPT in the next year, or
(iii) file joint return as residents after you meet SPT in the next year.
If you meet SPT, then you can file
(i) dual status tax return, or
(ii) joint return as residents. On the resident tax return, you can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
On the joint return, it is not required that your spouse must be in the U.S. or must be resident of the U.S. If your spouse can not get SSN, then you will attach W7 (ITIN application) with your tax return. Also for a dependent, who can not get SSN, you will attach W7 (ITIN application).
Non-immigrant Inter-company Transferee Visa L1 and L2. The United States L1 is non-immigrant visa classification that applies to an intra-company transferee. It allows companies operating both in the US and abroad to transfer certain classes of employee from its foreign operations to the USA operations for up to seven years. The employee must be in in a managerial, executive, or specialized knowledge capacity and must have worked for a subsidiary, parent, affiliate or branch office of your US company outside of the US for at least one year out of the last three years.
Spouses of L-1 visa holders get L2 visa and are allowed to work after obtaining work authorization, without restriction, in the US, and the L-1 visa may legally be used as a steppingstone to the Green Card under the doctrine of dual intent. An L2 visa holder may engage in full or part time study. Children of L1 visa holder also get L2 visa.
The income in the U.S. is subject to FICA (Social Security and Medicare) taxes and income taxes, and the days in the U.S. count towards the Substantial Presence Test SPT.
If you are single, then during the first year of L1, if you do not meet SPT, you will file non-resident tax return. If you meet SPT, and you were non-resident in the beginning of the year, then you will file dual status tax return.
If you are married, then during the first year of L1, if you do not meet SPT, you can file non-resident tax return or you can file joint return as residents after you meet SPT in the next year. If you meet SPT, then you can file joint return as residents. On the resident tax return, you can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year.
On the joint return, it is not required that your spouse must be in the U.S. or must be resident of the U.S. If your spouse can not get SSN, then you will attach W7 (ITIN application) with your tax return. Also for a dependent, who can not get SSN, you will attach W7 (ITIN application).
Useful Articles for Aliens1. U.S. Tax Filing Requirements for Non-Residents
2. Substantial Presence Test
3. Social Security and Medicare (FICA) Taxes for Non-resident Exempt Individual
4. U.S. Tax Treaties for Professors, Teachers and Researchers
5. U.S. Tax Treaties for Students and Apprentices
6. Mandatory Reporting of Foreign Bank and Financial Accounts
7. The U.S. Visas
Complete List of Articles
OctroTalk - - For iPhone and iPad, Nokia S60 3rd. phones, Window Mobile Smartphone and Pocket PC and Windows Desktop. OctroTalk has instant messaging, P2P file transfer, VoIP, SIP calling, live video chat and video conference. OctroTalk supports Google Talk (GMail) audio and Video calls. Free Trial/Download http://www.octro.com/
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