Crewmember Tax Return

Foreign nationals working in the US must file a tax return each year even if the wages are exempt under a tax treaty.

If a nonresident alien is in the US for not more than 90 days in the US and does not earn more than $3,000, an exception to the return filing requirement may apply. The services must be performed for a foreign entity. See Sec. 861(c)(4) for details.