We are specialize in nonresident aliens taxation. We prepare and file Form 1040NR and consult nonresident aliens on their US tax liabilities. Contact us today with any questions you may have.
A nonresident alien is an alien who has not passed the Green Card Test or the Substantial Presence Test
As a nonresident alien, you must file a return in the following situations:
Engaged in a trade or business in the United States during the year.
The filing requirement to file is met even if:
- the income you received or earned did not come from a trade or business conducted in the United States,
- you receive no income from U.S. sources during the tax year, or
- the income you receive is exempt from income tax.
- If you are a nonresident alien individual not engaged in a trade or business in the United States with U.S. income whose tax liability was not paid in full by withholding at the source.
A representative or agent responsible for filing the return of an individual described in the previous two situations
- A fiduciary for a nonresident alien estate or trust
- 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.
If you are a Nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa and only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc.
If you wish to claim a refund of over withheld or overpaid tax
You wish to claim the benefit of any deductions or credits.
Income tax return not required: If your only U.S. source income is wages in an amount less than the personal exemption amount.
Taxable Income for Non Resident Alien
A nonresident alien is only taxed on their US source income. Nonresident aliens are subject to tax at the normal US tax rates on the mentioned types of income:
Income that is effectively connected with a US business
Capital gains from the sale of US real property interests (real estate)
Other capital gains are nontaxable unless:
- The nonresident alien has a US business or
- Is physically present in the US for at least 183 days