satishku_2000
07-22 07:40 AM
I guess this community is not for willful violators like you. Here we are trying to share information from/for people who follow rules. There are many people (anti-immigration lobbyist and anti-H1b lobby) reading this forum. This will give impression as if this forum is for giving advise to people like you who do not care for the law and will give bad name to IV. I guess you should cough up some money and get advise from a good immigration lawyer. Also, I would suggest a moderator or administrator to look into this matter adn have this thread removed.
Numbers USA crowd hate us anyway ... They hate us because we look different .... Dint you read their crap about H1s not paying taxes and how H1bs are producing anchor babies.
Numbers USA crowd hate us anyway ... They hate us because we look different .... Dint you read their crap about H1s not paying taxes and how H1bs are producing anchor babies.
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wizpal
08-12 10:46 AM
with your efforts. I hope you don't get banned...
what makes u think that he would be banned for asking such questions - if IV is busy may be some senior members can answer.
what makes u think that he would be banned for asking such questions - if IV is busy may be some senior members can answer.
gcdreamer05
08-04 10:49 AM
How about some green dots guys for sharing such a inspirational story...
Good Story will really be given a green, here you go green from me !!!!
Good Story will really be given a green, here you go green from me !!!!
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mallu
09-26 10:03 PM
Thanks. But GC still sucks because of the long process. Good Luck to everyone.
PD - 04/2002
EB3 - ROW
I-485 RD - 03/2007
I-485 AD - 09/2007
Congrats. So you are an old timer, with PD 2002. (Being from ROW) you luckily escaped the name check torture.
I am also a relatively old timer ( PD Nov. 2002 ). Unfortunately stuck in namecheck since Aug.2006. My fellow Indians say , i can just sit like this for another 2 - 3 years in name check :-(
PD - 04/2002
EB3 - ROW
I-485 RD - 03/2007
I-485 AD - 09/2007
Congrats. So you are an old timer, with PD 2002. (Being from ROW) you luckily escaped the name check torture.
I am also a relatively old timer ( PD Nov. 2002 ). Unfortunately stuck in namecheck since Aug.2006. My fellow Indians say , i can just sit like this for another 2 - 3 years in name check :-(
more...
abc
05-30 03:42 PM
Asian,
Not sure what you are getting at here.
The managers amendment of S. 2611 does have the provision of filing I-485 even when visa numbers are not available. This provision exists precisely because IV asked for it.
Read the post on http://immigrationvoice.org/forum/showpost.php?p=15093&postcount=2
Berkeleybee
I think what Asian means is that the stringent rule of 'Same kind of job' in AC21 makes AC21 usability very limited. If that condition is abolished, 485 is as good as GC in terms of job mobility.
Not sure what you are getting at here.
The managers amendment of S. 2611 does have the provision of filing I-485 even when visa numbers are not available. This provision exists precisely because IV asked for it.
Read the post on http://immigrationvoice.org/forum/showpost.php?p=15093&postcount=2
Berkeleybee
I think what Asian means is that the stringent rule of 'Same kind of job' in AC21 makes AC21 usability very limited. If that condition is abolished, 485 is as good as GC in terms of job mobility.
vivache
11-08 01:27 AM
Hey Gurus. Any answers :)
more...
bitzbytz
05-12 06:47 PM
waiting...
2010 Tagged as: writing. quotes.
wandmaker
10-04 11:35 PM
GOOD. IV will be free from some head ache.:)
Not exactly, http://immigrationvoice.org/forum/showthread.php?t=21871
Not exactly, http://immigrationvoice.org/forum/showthread.php?t=21871
more...
DSLStart
10-02 11:43 AM
sorry to hear your wife's bitter visa experience. But you should have researched in this web site and other web sites like immigrationportal.com for people's experience at Canadian US consulates, most of them have stressed the fact that, if its a first time H1 stamping without education in US, avoid going to any third country for stamping. Very less chance of getting approved. Even on web site of US consulates in Canada it is clearly mentioned.
But anyway the 3rd option you mentioned may be wisest to avoid long term uncertain stay in canada.
My wife went to Vancouver consulate this morning for her H1 B Visa stamping (She is currently on a H4 visa). This is her first H1 Stamping and since we both are Permenant Residents of Canada she opted to attend the Interview in Vancouver Consulate.
The Visa Officer who interviewed her was very rude to her and said he had to do her Education Degree Verification and put the case in Pending and gave her the Standard 221g letter (without circling any detials they need) but in the Other section he wrote as PPT (not sure what PPT means?). Also the moment she attended the interview he Cancelled her H4 Visa as "Cancelled without Prejudice" and he took her application forms and her I -797 and gave her the passport back and said the consulate will notify her in email about the update.He said he wanted to verify her education degrees in India and said she will have to stay there till the verification is done. The only lucky thing for us is we have PR to canada so the stay in canada is not a problem. Currently she cannot come back to US as her H4 is cancelled and will have to stay there till they reach the decision. Has anyone encountered a similar issue before and
1. Usually how long does it take for the education Verification to be done (atleast approximately so that we can prepare for that)
2. He has not even seen her Educational Documents and not taken them as well(All he took was the application forms and the I-797). So how do they verify the Education Degree in India(do they have to dig into the docs that she has sent when applying for H1B??). We do not have any problem in Education verification as everything is Real and Authentic
3. Also since her I-797 is with the Visa officer can she go and ask that she wants to take her interview back in India and request for the I-797 back?
4. If they deny her H1 B visa can she re-apply for H4 again or would this be a issue as well?
Unfortunately this was a very bad experience for her and to top that the Visa Officer being rude to her really didn't her a chance to ask to more details:(
I am sorry if this post is redundant but your inputs and suggestions are greatly appreciated in this urgent matter. Please help!!!
But anyway the 3rd option you mentioned may be wisest to avoid long term uncertain stay in canada.
My wife went to Vancouver consulate this morning for her H1 B Visa stamping (She is currently on a H4 visa). This is her first H1 Stamping and since we both are Permenant Residents of Canada she opted to attend the Interview in Vancouver Consulate.
The Visa Officer who interviewed her was very rude to her and said he had to do her Education Degree Verification and put the case in Pending and gave her the Standard 221g letter (without circling any detials they need) but in the Other section he wrote as PPT (not sure what PPT means?). Also the moment she attended the interview he Cancelled her H4 Visa as "Cancelled without Prejudice" and he took her application forms and her I -797 and gave her the passport back and said the consulate will notify her in email about the update.He said he wanted to verify her education degrees in India and said she will have to stay there till the verification is done. The only lucky thing for us is we have PR to canada so the stay in canada is not a problem. Currently she cannot come back to US as her H4 is cancelled and will have to stay there till they reach the decision. Has anyone encountered a similar issue before and
1. Usually how long does it take for the education Verification to be done (atleast approximately so that we can prepare for that)
2. He has not even seen her Educational Documents and not taken them as well(All he took was the application forms and the I-797). So how do they verify the Education Degree in India(do they have to dig into the docs that she has sent when applying for H1B??). We do not have any problem in Education verification as everything is Real and Authentic
3. Also since her I-797 is with the Visa officer can she go and ask that she wants to take her interview back in India and request for the I-797 back?
4. If they deny her H1 B visa can she re-apply for H4 again or would this be a issue as well?
Unfortunately this was a very bad experience for her and to top that the Visa Officer being rude to her really didn't her a chance to ask to more details:(
I am sorry if this post is redundant but your inputs and suggestions are greatly appreciated in this urgent matter. Please help!!!
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Berkeleybee
05-24 11:42 PM
All,
Please post send confirmations in the main fax and phone threads listed above.
Thanks!
Berkeleybee
Please post send confirmations in the main fax and phone threads listed above.
Thanks!
Berkeleybee
more...
Lisap
08-02 04:21 PM
I have been reading posts on here and I think I am more confused than ever now. People are talking about 180 days? 180 days from what and for what? I have a call in to my lawyer but hes hard to reach.... So maybe you guys can clarify for me? I have an approved labor cert w/ priority date of July 06. Sent my app and my husbands app to the NSC on June 27th for our 485 & 765 (the work authorization for both). So what now? I will get a receipt date, then eventually a notice for fingerprints and then my work authorization? And then what - we eventually will get our green card? When does your change in status occur? once you get the green card? or once my 485 is pending? Thank you for your help in advance, Lisa
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gulute
09-16 02:57 AM
The major grievance of people on H1 was their spouses cannot work and when the ruling came into effect that the time spent on H4 will not be counted and a new 6 year term is possible, H4s massively applied for H1, and this year�s H1 quota was over on the first day itself and then the lotto! Now when the H1 is approved they are too chicken and do not want to work!
They have taken away these most coveted H1 visa numbers from qualified professionals who wanted to come and work in this country. Please don�t do this next year!
So far two, any more in the same situation! :confused:
Same situation here. As per my lawyer (good lawyer can be trusted but could be ill informed) If my wife doesn't join the employer there is no status change. No need to file any reinstatement from H4 to H1. And I have reconfirmed this a couple of times now.
If you hear anything different from a legit source please do let me know.
Other relevant details in my case is that my wife's ead/ap application was filed on 2nd July. and She is under Adjustment of Status (485) as a derivative. On a second thought, I am not sure if this is the same case as yours.
They have taken away these most coveted H1 visa numbers from qualified professionals who wanted to come and work in this country. Please don�t do this next year!
So far two, any more in the same situation! :confused:
Same situation here. As per my lawyer (good lawyer can be trusted but could be ill informed) If my wife doesn't join the employer there is no status change. No need to file any reinstatement from H4 to H1. And I have reconfirmed this a couple of times now.
If you hear anything different from a legit source please do let me know.
Other relevant details in my case is that my wife's ead/ap application was filed on 2nd July. and She is under Adjustment of Status (485) as a derivative. On a second thought, I am not sure if this is the same case as yours.
more...
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mbartosik
04-29 12:26 AM
Prepare your evidence, this will include pay slips, emails, etc., write down a statement of facts, if you want to go the extra mile find the relevant parts of the statute (go to thomas.loc.gov and/or dol.gov) that ban the behavior where employer broke the law and print that out too.
Then go in person to local DOL office, speak politely with the nice people there, and your employer may find himself in hot water. Be prepared to take a half day for this.
Of course you want to make sure that no longer working for that employer does not put you out of status.
Then go in person to local DOL office, speak politely with the nice people there, and your employer may find himself in hot water. Be prepared to take a half day for this.
Of course you want to make sure that no longer working for that employer does not put you out of status.
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mundada
09-05 04:54 PM
no you do not have to wait.
more...
pictures house photography quotes love.
eb3_nepa
02-12 06:09 PM
I guess most of us dont want to take the pain of "mailing the letters"
How abt someone obtains online authorization to mail letters on members behalf.
I mean members authorize mailing a letter on their behalf by IV.
!?
Question is asked when they sign in... or login to the website!
Now hang on a minute there!
There are IV volunteers leading double/triple lives juggling full time jobs, families AND full time IV work and some members have the GALL to say that:
I dont want to take the pain of "mailing the letters"
Anyone giving this excuse has ABSOLUTELY NO RIGHT from this point on to complain. This is as easy as the IV core can make it! Write those letters or SUFFER IN SILENCE
How abt someone obtains online authorization to mail letters on members behalf.
I mean members authorize mailing a letter on their behalf by IV.
!?
Question is asked when they sign in... or login to the website!
Now hang on a minute there!
There are IV volunteers leading double/triple lives juggling full time jobs, families AND full time IV work and some members have the GALL to say that:
I dont want to take the pain of "mailing the letters"
Anyone giving this excuse has ABSOLUTELY NO RIGHT from this point on to complain. This is as easy as the IV core can make it! Write those letters or SUFFER IN SILENCE
dresses photography quotes for tumblr.
a_yaja
06-18 05:24 PM
Here is my situation:
I-140 approved and about to file 485.
Employer says he can file only 485 and no EAD for me. But he can file EAD/AP for my wife.
Can I file EAD/AP for me separately on my own? What are the consequences from my employer if I quit after six months of applying 485 (by that time I would've got my EAD/AP)? Can he reject my 140 and/or 485?
You can apply for EAD at anytime. All you will need is a copy of your I-485 AOS receipt (which I think USCIS will send to you, but I am not sure).
After 6 months (180 days to be exact), your employer cannot revoke I-140 (and hence I-485) if you invoke AC21.
I-140 approved and about to file 485.
Employer says he can file only 485 and no EAD for me. But he can file EAD/AP for my wife.
Can I file EAD/AP for me separately on my own? What are the consequences from my employer if I quit after six months of applying 485 (by that time I would've got my EAD/AP)? Can he reject my 140 and/or 485?
You can apply for EAD at anytime. All you will need is a copy of your I-485 AOS receipt (which I think USCIS will send to you, but I am not sure).
After 6 months (180 days to be exact), your employer cannot revoke I-140 (and hence I-485) if you invoke AC21.
more...
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sayonara
09-19 01:38 PM
Did everyone get receipt and transfer notice? I ask because I only got Transfer notice, and lawyer is not responding about whether he received a receipt notice(with July 2nd date ) also.
TIA
TIA
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prince_charming
11-30 01:05 AM
Hi Prince,
Would you please tell me if your status is updated yet? If yes, How long did it take from MTR approval to updated status?
I have an approved MTR but it says that they are going to review my I-140. I have no idea how long will it take. Is there any possibility that the deny I-140 after Approval of MTR(I290B)?
Thanks,
Its been 2 years but my I-485 still shows denied although my MTR got approved and i have renewed 2 EADs and 2 APs etc.
Don't know for sure but i sent a letter to whitehouse and they sent a response couple of months later indicating my case is waiting for VISA number and everything else is alright.
And since my EADs and APs are approved in 2 years i am not that worried about online showing denied.
Would you please tell me if your status is updated yet? If yes, How long did it take from MTR approval to updated status?
I have an approved MTR but it says that they are going to review my I-140. I have no idea how long will it take. Is there any possibility that the deny I-140 after Approval of MTR(I290B)?
Thanks,
Its been 2 years but my I-485 still shows denied although my MTR got approved and i have renewed 2 EADs and 2 APs etc.
Don't know for sure but i sent a letter to whitehouse and they sent a response couple of months later indicating my case is waiting for VISA number and everything else is alright.
And since my EADs and APs are approved in 2 years i am not that worried about online showing denied.
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leo2606
09-26 09:12 PM
Hey GC_SUCK,
Do you rememeber what is the status description for 09/10/07 - 09/11/07 LUDs?
Here are details
PD: 04-08-02 - EB3-ROW
Concurrent Filing: 140(PP)/485/EAD/AP - 03-23-07
I-140: Approved on 03/30/07
FP:05/11/07
EAD:Card Received in mail on 06/21/07
AP:Notice Mailed on 06/21/07
485 LUD (Last Update):
03/31/07 - 05/11/07 - 05/14/07 - 09/10/07 - 09/11/07
I485:APPROVED - 09/18/07
I485:Approval Notice Mailed - 09/21/07
Card Received - 09/24/07
Do you rememeber what is the status description for 09/10/07 - 09/11/07 LUDs?
Here are details
PD: 04-08-02 - EB3-ROW
Concurrent Filing: 140(PP)/485/EAD/AP - 03-23-07
I-140: Approved on 03/30/07
FP:05/11/07
EAD:Card Received in mail on 06/21/07
AP:Notice Mailed on 06/21/07
485 LUD (Last Update):
03/31/07 - 05/11/07 - 05/14/07 - 09/10/07 - 09/11/07
I485:APPROVED - 09/18/07
I485:Approval Notice Mailed - 09/21/07
Card Received - 09/24/07
Sreeshankar
07-30 07:48 PM
Is it possible to get your EAD, if I-140 is still pending. :confused:
Yes, EAD is bassed on the 485 you had filed. But it is very very risky to use the EAD even before I 140 is approved, since if by chance it is not approved or some very difficult query comes, and 140 doesnot get approved, you lose your H1 or L1 or whatever current status you are currently in, if you had begun using EAD(since the 485 is based on future approvablity of the 140 and once 140 gets denied, the 485 and EAD automaticaly gets denied)
Yes, EAD is bassed on the 485 you had filed. But it is very very risky to use the EAD even before I 140 is approved, since if by chance it is not approved or some very difficult query comes, and 140 doesnot get approved, you lose your H1 or L1 or whatever current status you are currently in, if you had begun using EAD(since the 485 is based on future approvablity of the 140 and once 140 gets denied, the 485 and EAD automaticaly gets denied)
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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