Tax Return Filing Requirements
Am I required to file a tax return?
If you are in the US for 90 days or more during the year, or earn more than the personal exemption amount ($3,650 for 2010), then you have a tax return filing requirement. You need to file a return even if your earnings are all paid outisde the US or exempt under a tax treaty. Tax treaty benefits may be lost if not claimed on a timely filed return. Note that different filing requirements apply to business and investment income.
More Info
- Employer Questions
- ►Short Term Assignments
- ►Tax Attributes of Specific Visas
- ►Certifying Acceptance Agent
- ►Crewmember Taxation - OCS
- General Tax Questions
- ►Tax Return Filing Requirements
- ►Number of Days in the US
- ►Tax Residence
- ►Year of Arrival or Departure
- ►Substantial Presence Test
- ►Personal/Dependent Exemptions
- Other Resources and Forms
- ►Foreign Nationals Book by John Allis
- ►Reference Sources
- ►Links to other Websites
- ►Foreign Nationals Tax Forms