kaushik07
10-30 08:13 AM
Iam july 2nd filers for I-485, I-765 and I-131 at the Nebraska Service center. Haven't seen any activity yet. called the USCIS last evening and the answer I got is still not in the system. Is there anyone who is still in the same boat? please update!
wallpaper Jon Kortajarena My Little
banta4u
07-13 04:23 PM
Looks like the PERMANENT SOLUTION was to allow all applicants to apply for AOS....but it's losing ground, it seems...
Looks like July 485 applications will be accepted soon....from the looks of it USCIS is admitting it's mistakes...
http://blogs.ilw.com/gregsiskind/
>>>>>>>>>>>>
BATTLE TAKING PLACE AT CIS OVER PRECISE REMEDY IN THE VISA BULLETIN MESS
I have been reporting on plans for USCIS to make a major announcement today or Monday regarding fixing the mess created by USCIS' not quite valid claim to have fully processed all remaining cases for the fiscal year.
Apparently, there are multiple camps arguing for different solutions, according to more than one of my sources with at least one side arguing for providing interim work and travel benefits without a visa number being available (the "permanent" solution), another arguing for only accepting adjustment applications for July and other possibilities as well. The "permanent" solution camp has apparently lost some ground since yesterday.
An announcement today is still possible which might make sense given the holding up of publishing of the Visa Bulletin and the deadline imposed by Congresswoman Lofgren. But obviously USCIS has to decide what it wants to do, check the legality, then draft and release a press statement.
I'll update you as I learn more.
Looks like July 485 applications will be accepted soon....from the looks of it USCIS is admitting it's mistakes...
http://blogs.ilw.com/gregsiskind/
>>>>>>>>>>>>
BATTLE TAKING PLACE AT CIS OVER PRECISE REMEDY IN THE VISA BULLETIN MESS
I have been reporting on plans for USCIS to make a major announcement today or Monday regarding fixing the mess created by USCIS' not quite valid claim to have fully processed all remaining cases for the fiscal year.
Apparently, there are multiple camps arguing for different solutions, according to more than one of my sources with at least one side arguing for providing interim work and travel benefits without a visa number being available (the "permanent" solution), another arguing for only accepting adjustment applications for July and other possibilities as well. The "permanent" solution camp has apparently lost some ground since yesterday.
An announcement today is still possible which might make sense given the holding up of publishing of the Visa Bulletin and the deadline imposed by Congresswoman Lofgren. But obviously USCIS has to decide what it wants to do, check the legality, then draft and release a press statement.
I'll update you as I learn more.
roseball
03-08 09:21 AM
looks like employer failed to file updated LCA,i am not sure if an updated lca WILL HELP.
Since its not the beneficiary's mistake, your brother could either try to apply for a H1 through a new employer (preferred) or could try to apply for H1 again with the existing employer and then have her wife attend H4 interview again once its approved. Chances are that your brother might get the H1 approval without an attached I-94 so he will have to attend a H1 visa interview in the home country before starting work again. So they might end up attending H1/H4 interviews together.
Since its not the beneficiary's mistake, your brother could either try to apply for a H1 through a new employer (preferred) or could try to apply for H1 again with the existing employer and then have her wife attend H4 interview again once its approved. Chances are that your brother might get the H1 approval without an attached I-94 so he will have to attend a H1 visa interview in the home country before starting work again. So they might end up attending H1/H4 interviews together.
2011 announced Jon Kortajarena
kanakabyraju
07-16 12:10 PM
Hi,
My wife's I-485 got a REF and I have received the alert. I have not received the actual document. When we went for medical exam in 2006, she was pregnant and one of the vaccine was not given. I am expecting the REF would ask for the remaining tests.
Right now my family is in Hyderabad, India. Is there any provision in Hyderabad to complete medical exam ? or I need to bring them back to US ?
Thanks for the help.
Kanaka
My wife's I-485 got a REF and I have received the alert. I have not received the actual document. When we went for medical exam in 2006, she was pregnant and one of the vaccine was not given. I am expecting the REF would ask for the remaining tests.
Right now my family is in Hyderabad, India. Is there any provision in Hyderabad to complete medical exam ? or I need to bring them back to US ?
Thanks for the help.
Kanaka
more...
gsc999
09-05 07:07 PM
I will be there. Do you know why they made all cases current in june if they have that much of a backlog. Amr Diab is some good music right there. Did you go to Sharm
---
That was supposedly a procedural issue between Dept. of State (DOS) and USCIS. The way the DOS releases visa numbers and procedure USCIS follows to utilize them. Read this blog by one of the IV core members for more details: http://nixstor.blogspot.com/2007/06/how-does-july-2007-visa-bulletin-became.html
I stayed in Al Asarma Ramadan City for work. Went to Iskenderiya not Sharm.
---
That was supposedly a procedural issue between Dept. of State (DOS) and USCIS. The way the DOS releases visa numbers and procedure USCIS follows to utilize them. Read this blog by one of the IV core members for more details: http://nixstor.blogspot.com/2007/06/how-does-july-2007-visa-bulletin-became.html
I stayed in Al Asarma Ramadan City for work. Went to Iskenderiya not Sharm.
bindas74
02-05 10:54 PM
I applied I-485 in July 2007. But didn't apply for EAD/AP. I applied for EAD for the first time now, few days back and I was asked by my lawyer a check of $340 as application fee.
Hope this helps !!
hi raj1998,
I did pay $340 as I had applied in March 2008...now I am up for renewal...so I was hoping that I dont hace to pay any money since I had applied my first EAD with the new fee structure..
do you think you have to pay $340 when you are up for renewal next year?
Hope this helps !!
hi raj1998,
I did pay $340 as I had applied in March 2008...now I am up for renewal...so I was hoping that I dont hace to pay any money since I had applied my first EAD with the new fee structure..
do you think you have to pay $340 when you are up for renewal next year?
more...
pd_recapturing
10-15 12:00 PM
I think you need to show visa proof when you go to most of the DMVs.
But one of friend renewd his lic(PA DMV) without showing H1 or EAD. He renewed it online.
When I tried to renew my licence online it prompted me that my citizenship requires me to go to DMV local office personally.
Well, if your friend was able to get it renewed online, that mean, he must have got his first DL in PA long time ago and at that time, there was no flag that talked about immigration status like I-94. But at the later stage, DMV started attaching a restriction with H1B and other visa hoders to check the I-94 H1B status etc ...those ppl r still enjoying same setup and ppl like us are going through this whole excercise.
But one of friend renewd his lic(PA DMV) without showing H1 or EAD. He renewed it online.
When I tried to renew my licence online it prompted me that my citizenship requires me to go to DMV local office personally.
Well, if your friend was able to get it renewed online, that mean, he must have got his first DL in PA long time ago and at that time, there was no flag that talked about immigration status like I-94. But at the later stage, DMV started attaching a restriction with H1B and other visa hoders to check the I-94 H1B status etc ...those ppl r still enjoying same setup and ppl like us are going through this whole excercise.
2010 jon kortajarena guess.
rajabeta
08-02 04:35 PM
EB-1s for Indians and Chinese are also expected to be current. For EB-2, India is expected to have a cut off date of January 8, 2003 and for China the cut off date will be April 22, 2005.
For EB-3, according to Jan, the worldwide cut off date will be August 1, 2002, India will be May 8, 2001 and China will be April 22, 2005.
Jan also reports that 18,000 EB-3 for Indians have been processed in this fiscal year with 8,000 of those cases approved in June and 7,000 in July. By the way, the annual EB-3 limit for Indians is 2,800 so go figure.
Also, approximately 40,000 cases were received at the Texas Service Center on July 2nd and 35,000 were received in Nebraska.
One final amazing fact that Jan has learned - USCIS requested 66,600 (666!) visa numbers from the beginning of the fiscal year through the end of May and 66,800 numbers in June and July.
For EB-3, according to Jan, the worldwide cut off date will be August 1, 2002, India will be May 8, 2001 and China will be April 22, 2005.
Jan also reports that 18,000 EB-3 for Indians have been processed in this fiscal year with 8,000 of those cases approved in June and 7,000 in July. By the way, the annual EB-3 limit for Indians is 2,800 so go figure.
Also, approximately 40,000 cases were received at the Texas Service Center on July 2nd and 35,000 were received in Nebraska.
One final amazing fact that Jan has learned - USCIS requested 66,600 (666!) visa numbers from the beginning of the fiscal year through the end of May and 66,800 numbers in June and July.
more...
satishku_2000
09-05 05:09 PM
You are OK, the backlog is for Indians, Chinese, Filipinos and Mexicans
You can expect to get your green card in less than a year. Good for you!
What is amazing for example, is China! China-mainland can expect between 5-10 year wait times for a green card while China-Taiwan, China-Hong Kong and China-Macau can expect their green cards in less than one year, just like Egypt, and everyone else!
Assuming that he is not struck in the name check which is very likely if one has a very common first name or last name
You can expect to get your green card in less than a year. Good for you!
What is amazing for example, is China! China-mainland can expect between 5-10 year wait times for a green card while China-Taiwan, China-Hong Kong and China-Macau can expect their green cards in less than one year, just like Egypt, and everyone else!
Assuming that he is not struck in the name check which is very likely if one has a very common first name or last name
hair look at Jon Kortajarena!
gc_hopful
06-04 04:06 PM
Hi,
My status on the DOL website shows 'CERTIFIED'. How long after status 'certified' will the attorney get hard copy of the approval notice so we can proceed wth I-140. It has been almost 1 and 1/2 weeks since I saw my status as certified.
Also, how soon after applying I-485 can we travel abroad.
Thanks in advance.
GC_HOPFUL
My status on the DOL website shows 'CERTIFIED'. How long after status 'certified' will the attorney get hard copy of the approval notice so we can proceed wth I-140. It has been almost 1 and 1/2 weeks since I saw my status as certified.
Also, how soon after applying I-485 can we travel abroad.
Thanks in advance.
GC_HOPFUL
more...
merletta
July 14th, 2006, 12:48 PM
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ON SALE TWO TICKETS FOR MADONNA'S CONCERT IN ROME
THE 6tH AUGUST 2006.
OLYMPIC STADIUM IN ROMA
SECTOR = CURVA NORD
PRICE FOR 2 TICKETS = 240 EURO
I SEND WITH INTERNATIOL POST AFTER THE PAYMANT
PAYMENT WITH PAYPAL OR BANK TRANSFER
FOR FURTHERT QUESTION
merletta@email.it
ON SALE TWO TICKETS FOR MADONNA'S CONCERT IN ROME
THE 6tH AUGUST 2006.
OLYMPIC STADIUM IN ROMA
SECTOR = CURVA NORD
PRICE FOR 2 TICKETS = 240 EURO
I SEND WITH INTERNATIOL POST AFTER THE PAYMANT
PAYMENT WITH PAYPAL OR BANK TRANSFER
FOR FURTHERT QUESTION
merletta@email.it
hot Jon Kortajarena
eb3retro
04-13 10:39 AM
Hi,
First let me thank you all for providing and maintaining such a forum where one can get all the answers related with immigration. This is truly amazing.
I am a july 2007 filer. My priority date in October 2006. My I 140 was approved in January 2007. I was laid off by my original GC sponsoring company in April 2009. Fortunately, I was able to get a new job under same responsibility description, before my last day with the GC sponsoring employer. I had invoked my AC21 on April 10,2009 and had switched job.
I have a AP, valid through January 2011 and a EAD valid through August 2010.
Mu H1B and I 94 has been expired alost an year now. I am working and staying in the country with EAD now with an AOS status.
I need to travel to India to address some urgent family now. Do you think my travel on AP (especially after invoking Ac21) in risky. I will be travelling through JFK. Has anyone travelled through JFK on AP after invoking AC21?
Any information will be highly appreciated.
Folowinga are the documents, that I would be carrying:
a) I 140 approval notice.
b) I 485 receipt notice.
c) valid EAD
d) valid AP
e) AC21 protability letter from my immegration layer.
f) I 140 support letter from my new employer.
g) Offer letter from my new employer.
h) termination letter from my earlier employer.
i) Address proof
j)W2
Can anyone let me know their expirence if faced similar situation please.
do not worry..its going to be perfectly alright. i travelled thru jfk using my AP after using ac21 twice. infact i only gave my passport, along with new i94 filled up , with a copy of the AP at the port of entry to the officer. no questions asked. just remain calm and answer any questions asked politely. AP is for this exact purpose which helps you to exit and enter country during this excruciating time of 485 approval waiting. so, you are good to go as long as you have a valid AP, infact I travelled once using AP, when I didnt have a job here. all it matters when you reenter is if you have a valid AP/VISA to enter the country.
On a different note, please update your profile. people value that a lot here..
First let me thank you all for providing and maintaining such a forum where one can get all the answers related with immigration. This is truly amazing.
I am a july 2007 filer. My priority date in October 2006. My I 140 was approved in January 2007. I was laid off by my original GC sponsoring company in April 2009. Fortunately, I was able to get a new job under same responsibility description, before my last day with the GC sponsoring employer. I had invoked my AC21 on April 10,2009 and had switched job.
I have a AP, valid through January 2011 and a EAD valid through August 2010.
Mu H1B and I 94 has been expired alost an year now. I am working and staying in the country with EAD now with an AOS status.
I need to travel to India to address some urgent family now. Do you think my travel on AP (especially after invoking Ac21) in risky. I will be travelling through JFK. Has anyone travelled through JFK on AP after invoking AC21?
Any information will be highly appreciated.
Folowinga are the documents, that I would be carrying:
a) I 140 approval notice.
b) I 485 receipt notice.
c) valid EAD
d) valid AP
e) AC21 protability letter from my immegration layer.
f) I 140 support letter from my new employer.
g) Offer letter from my new employer.
h) termination letter from my earlier employer.
i) Address proof
j)W2
Can anyone let me know their expirence if faced similar situation please.
do not worry..its going to be perfectly alright. i travelled thru jfk using my AP after using ac21 twice. infact i only gave my passport, along with new i94 filled up , with a copy of the AP at the port of entry to the officer. no questions asked. just remain calm and answer any questions asked politely. AP is for this exact purpose which helps you to exit and enter country during this excruciating time of 485 approval waiting. so, you are good to go as long as you have a valid AP, infact I travelled once using AP, when I didnt have a job here. all it matters when you reenter is if you have a valid AP/VISA to enter the country.
On a different note, please update your profile. people value that a lot here..
more...
house wallpaper Jon Kortajarena
ssingh92
12-30 08:52 PM
If you can take direct non-stop flight then avoid the transit visa. Sending originals by mail is always risky. Just my advise.
tattoo jon kortajarena guess.
asphaltcowboy
10-06 08:07 AM
Dessoya gets my vote. Outstanding! :thumb:
nice work everyone :)
nice work everyone :)
more...
pictures hair Jon Kortajarena (March
admin
01-05 08:04 AM
The $100 was just mentioned in passing. Please contribute more if you want to get really involved in this effort.
dresses pictures Meet Jon Kortajarena,
rajivkumarverma
10-15 09:39 PM
No I did MS in computer Science from here only
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makeup hair - jon kortajarena (cont.)
mzdial
March 28th, 2004, 11:28 PM
Here was my shot from this evening's game..
Staring off into space, Steve wonders about life, the future, and the outcome of the game.
Staring off into space, Steve wonders about life, the future, and the outcome of the game.
girlfriend Jon Kortajarena
wait_2010
07-29 12:02 PM
Can any body in the forum please confirm that it is possble to get a F1 in a part-time program. I plan to soon start a masters part-time program with an accredited university.
In the middle of the program, is it possible for me to move from H1 to F1 if I can prove that I will take a full course load ( 12 credits or whatever be the requirement)..The university does alow me to increase course work as per my desire..
Has any one gone thru this process or know for sure that it can be done...
Replies are very much appreciated
In the middle of the program, is it possible for me to move from H1 to F1 if I can prove that I will take a full course load ( 12 credits or whatever be the requirement)..The university does alow me to increase course work as per my desire..
Has any one gone thru this process or know for sure that it can be done...
Replies are very much appreciated
hairstyles In 2007, Kortajarena received
dionysus
03-17 01:59 PM
Hi, continuing the same line of discussion, I have a slightly different question. Assuming the insurance company does not reimburse us for 485 medical exams, then can we atleast seek tax rebate on this expenditure? In other words, are the medical expenses incurred for 485 filing deductible at the time of tax filing?
Dhundhun
03-14 07:22 PM
I was offered a ticket to India without me asking them (big american corp). But since I was not going back and found another job within a short time, it was of no use to me. They will usually buy a ticket for you, won't give you money directly.
If company has brought you from India and terminated the job, as a part of filing H1B obligation, they are supposed to give a ticket to go back - but not cash.
If company has brought you from India and terminated the job, as a part of filing H1B obligation, they are supposed to give a ticket to go back - but not cash.
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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