Sunx_2004
10-05 03:17 PM
Any one have any more info. on this type of case, Please share.
In my opinion you should be OK.
I think since you have filed I-485 you are in adjustee status so you need not even be working for the company that filed your GC.
Since your co. got acquired the new co. will have to do a H1 transfer and if USCIS raises any RFE regarding your I-485 app then the new co. can respond on behalf of the old co. with a letter saying that they have acquired the original filer co.
If you get called for an interview at the time of GC approval then again you can take a letter of job offer from the new co. along with the letter of acquisition and you should be OK.
In my opinion you should be OK.
I think since you have filed I-485 you are in adjustee status so you need not even be working for the company that filed your GC.
Since your co. got acquired the new co. will have to do a H1 transfer and if USCIS raises any RFE regarding your I-485 app then the new co. can respond on behalf of the old co. with a letter saying that they have acquired the original filer co.
If you get called for an interview at the time of GC approval then again you can take a letter of job offer from the new co. along with the letter of acquisition and you should be OK.
divs09
06-19 11:54 AM
Hello Unseenguy,
Thanks for the reply .
I forgot to mention that i was already on h1 before so i dont fall under H1CAP.
This is the reason i applied for H1 from h4 as previously i was on H1B
Thanks for the reply .
I forgot to mention that i was already on h1 before so i dont fall under H1CAP.
This is the reason i applied for H1 from h4 as previously i was on H1B
SeanDell
05-29 01:40 PM
?....
WillIBLucky
05-30 02:44 PM
I agree this crappy bill better not pass and is worse than retrogression. It is screwing everyone at the cost of giving amnesty to illegals. It is such a joke I would have never imagined that they would have the balls to do this, but I guess they are all politicians!!!
It would take 10 years for Illegals to get citizenship under this bill and get voting rights.
But it looks like the exisiting latino group has promised vote to democratic candidate in 2009 for President. And so this bill is so much for illegals. We educated even if become citizen will take a educated decision on who should we vote. So they are screwing us. Politics!
It would take 10 years for Illegals to get citizenship under this bill and get voting rights.
But it looks like the exisiting latino group has promised vote to democratic candidate in 2009 for President. And so this bill is so much for illegals. We educated even if become citizen will take a educated decision on who should we vote. So they are screwing us. Politics!
more...
d15photographer
August 14th, 2006, 07:53 PM
hi guys.
did not mean to turn this into a canon - nikon debate. im just strongly considering switching to a better known brand. the biggest problem i have with pentax is that their products are not as readily avalible.
eg. a local camera store will have 20 canon products 20 nikon products but onley about 5 or 6 pentax products in stock. simpel stuff like a cabel sutter release i had to wait 3 monthes for. if i had a nikon i could have gotten a fancy programabal cabel release. a lot of little stuff like that is one of the big reasons that i am considering nikon or canon.
i dont have alot of glass invested in pentax yet and i think it would be better to change now before im stuck with 5grand worth of pentax and then really neading to change my sistem.
im planing on spending some money on lenses and would rather invest in nikon than pentax. im also pritty sure that i would rather go nikon than canon, no offence mats, but i know alot of photographers who are happy with nikon and i just like the look and feel of nikon more than canon. so now the onley quistion left is d50, d70, or d80...
did not mean to turn this into a canon - nikon debate. im just strongly considering switching to a better known brand. the biggest problem i have with pentax is that their products are not as readily avalible.
eg. a local camera store will have 20 canon products 20 nikon products but onley about 5 or 6 pentax products in stock. simpel stuff like a cabel sutter release i had to wait 3 monthes for. if i had a nikon i could have gotten a fancy programabal cabel release. a lot of little stuff like that is one of the big reasons that i am considering nikon or canon.
i dont have alot of glass invested in pentax yet and i think it would be better to change now before im stuck with 5grand worth of pentax and then really neading to change my sistem.
im planing on spending some money on lenses and would rather invest in nikon than pentax. im also pritty sure that i would rather go nikon than canon, no offence mats, but i know alot of photographers who are happy with nikon and i just like the look and feel of nikon more than canon. so now the onley quistion left is d50, d70, or d80...
vivache
11-08 01:28 PM
well .. my priority date is July 2002 .. nd there are 14k eb3 visas wordwide .. until this date.
I agree it is 7%.
Either ways .. out of teh annual 119k visas available .. wouldn't 30% .. 40k be available for Eb3?
In that case .. why is the priority date July 02 ..w hich only accounts for 14k visas .. and not dec 03 .. which would account for 40k visas?
I agree it is 7%.
Either ways .. out of teh annual 119k visas available .. wouldn't 30% .. 40k be available for Eb3?
In that case .. why is the priority date July 02 ..w hich only accounts for 14k visas .. and not dec 03 .. which would account for 40k visas?
more...
mambarg
08-02 04:50 PM
They are predicting and dont know the truth.
So in prediction, they are competing with us.
Ignore it.
They are making it official on their website.
They should have a warning sign: Reading this article may be injurious to your health OR something.
Everyday things change. They did not predict that July 2 will get revised ?
They why bother reading their site now ????????????????????????
So in prediction, they are competing with us.
Ignore it.
They are making it official on their website.
They should have a warning sign: Reading this article may be injurious to your health OR something.
Everyday things change. They did not predict that July 2 will get revised ?
They why bother reading their site now ????????????????????????
psaxena
06-29 01:53 PM
What are your skillset.. PM me immeditely that.
I am not a recruiter but got a few contacts and may be of some help.
Hi,
I have been out of client project after May 15th 2009. I work for a major Consulting company and have been on Bench since then. Got laid off on June 22nd 2009 due to lack of work in these tough times. For the past 5 weeks, I have tried to find a project through various job sites and could not succeed to get even one client interview due to various reasons. One major reason being Billing Rate, which was not fine with my previous employer.
I am aware that my current stay is not legal anymore and have to wind up things here and leave US at the earliest. I would be getting my last paycheck till this week(June 26th 2009).
Not sure how much more time it will take for me to get a job. Can anyone advise how long can I stay here to find a project/job(if lucky to get one soon) and be able to transfer my H1 without any issues.
Please advise as I am in dilemma to stay in USA and try for 1 more month or go back to India at the earliest to find a job there, though the situation is bad there too.
I am not a recruiter but got a few contacts and may be of some help.
Hi,
I have been out of client project after May 15th 2009. I work for a major Consulting company and have been on Bench since then. Got laid off on June 22nd 2009 due to lack of work in these tough times. For the past 5 weeks, I have tried to find a project through various job sites and could not succeed to get even one client interview due to various reasons. One major reason being Billing Rate, which was not fine with my previous employer.
I am aware that my current stay is not legal anymore and have to wind up things here and leave US at the earliest. I would be getting my last paycheck till this week(June 26th 2009).
Not sure how much more time it will take for me to get a job. Can anyone advise how long can I stay here to find a project/job(if lucky to get one soon) and be able to transfer my H1 without any issues.
Please advise as I am in dilemma to stay in USA and try for 1 more month or go back to India at the earliest to find a job there, though the situation is bad there too.
more...
shortchanged
08-27 07:59 PM
[QUOTE=Lisap;155340
This afternoon I received receipts from the original filing with a receipt date of July 2nd. [/QUOTE]
If you stopped payment on individual checks (My banks charges $30 for each check stoppage) it would have been denied eventhough USCIS tried to cash it (instantly as it is electronic transaction).That you received receipt notices means, the checks went through, and your application is considered properly filed.
If stopped as a batch of checks (it is free of charge with my bank), it would still go through, despite your stoppage request, as it is like paper check.
So to be absolutely certain, you should stop them individually if you want to stop payment on the 2nd set of application too.
Looks like you are indeed very lucky to have got things in order despite your attorney's best efforts to screw up!
I am in some what similar situation;my checks are seen today as encashed on 8/23 for a July 2 filing.I too send out a 2nd set of I-485 applications on 8/16, as I got scared of missing out on the window of opportunity.I have asked today for stop payment on all my checks individually for this 8/16 filing.
This afternoon I received receipts from the original filing with a receipt date of July 2nd. [/QUOTE]
If you stopped payment on individual checks (My banks charges $30 for each check stoppage) it would have been denied eventhough USCIS tried to cash it (instantly as it is electronic transaction).That you received receipt notices means, the checks went through, and your application is considered properly filed.
If stopped as a batch of checks (it is free of charge with my bank), it would still go through, despite your stoppage request, as it is like paper check.
So to be absolutely certain, you should stop them individually if you want to stop payment on the 2nd set of application too.
Looks like you are indeed very lucky to have got things in order despite your attorney's best efforts to screw up!
I am in some what similar situation;my checks are seen today as encashed on 8/23 for a July 2 filing.I too send out a 2nd set of I-485 applications on 8/16, as I got scared of missing out on the window of opportunity.I have asked today for stop payment on all my checks individually for this 8/16 filing.
arnet
11-16 12:20 AM
Consult immigration attroney at AOS time. F1 visa holder is not eligible to be included as dependents in AOS (I-485). Since now retrogression problem is there and currently you are planning to file I-140, you will be ok for next few yrs but when you file AOS (I-485) change her back to dependent visa inorder to include her in I-485. even in dependent visa she can study but cant get any scholarship and also she cant work.
Disclaimer: use it at your risk. I'm not an immigration attroney, so please consult one for your situation, as laws/procedures are changing often.
Hello Experts,
I am on H1 and have my labor approved. My spouse is on F1 and we are filing I-140. Would there be a problem?
Because of Retrogression for India we cannot file for I-485 yet.
Please advise
Thanks
S A
Disclaimer: use it at your risk. I'm not an immigration attroney, so please consult one for your situation, as laws/procedures are changing often.
Hello Experts,
I am on H1 and have my labor approved. My spouse is on F1 and we are filing I-140. Would there be a problem?
Because of Retrogression for India we cannot file for I-485 yet.
Please advise
Thanks
S A
more...
Ann Ruben
02-16 02:02 AM
The new PW system seems to be taking about 4-5 weeks, not months.
waitingmygc
10-19 05:44 PM
For a case like you best bet will be "Immigration Law Group".
IMMIGRATION LAW GROUP LLP (http://www.immigrationlawgroup.net/)
Note: Its merely my personal onion.
IMMIGRATION LAW GROUP LLP (http://www.immigrationlawgroup.net/)
Note: Its merely my personal onion.
more...
immi_enthu
08-06 12:22 PM
12 calendar days. My I 140 was originally applied on 01/08/2007 upgraded to premium on 06/26/2007 there was a RFE ability to pay , reponse for RFE received on 07/26/2007. we called 18663155718 today, the IO officer said my case is approved today. online status still says it's pending.
Unfortunately the premium service on I 140 is not reinstated yet. Note I upgraded before (07/01/2007)it was suspended . Sorry for the confusion
Unfortunately the premium service on I 140 is not reinstated yet. Note I upgraded before (07/01/2007)it was suspended . Sorry for the confusion
Ruta
07-17 05:38 PM
Office of Communications
www.uscis.gov
July 17, 2007
Contact: Office of Communications
202-272-1200
USCIS Update
USCIS Announces Revised Processing Procedures for
Adjustment of Status Applications
WASHINGTON�U.S. Citizenship and Immigration Services (USCIS) announced that,
beginning immediately, it will accept employment-based applications to adjust status (Form I-
485) filed by aliens whose priority dates are current under the July Visa Bulletin, No. 107.
USCIS will accept applications filed not later than August 17, 2007.
On July 2, 2007, USCIS announced that it would not accept any additional employment-based
applications to adjust status. USCIS made that announcement after receiving an update from the
Department of State that it would not authorize any additional employment-based visa numbers
for this fiscal year. After consulting with USCIS, the Department of State has advised that
Bulletin #107 (dated June 12) should be relied upon as the current July Visa Bulletin for
purposes of determining employment visa number availability, and that Visa Bulletin #108
(dated July 2) has been withdrawn.
�The public reaction to the July 2 announcement made it clear that the federal government�s
management of this process needs further review,� said Emilio Gonzalez, USCIS Director. �I
am committed to working with Congress and the State Department to implement a more efficient
system in line with public expectations.�
USCIS�s announcement today allows anyone who was eligible to apply under Visa Bulletin No.
107 a full month�s time to do so. Applications already properly filed with USCIS will also be
accepted. The current fee schedule will apply to all applications filed under Visa Bulletin No. 107
through August 17, 2007. (The new fee schedule that becomes effective on July 30, 2007, will
apply to all other applications filed on or after July 30, 2007).
-USCIS
www.uscis.gov
July 17, 2007
Contact: Office of Communications
202-272-1200
USCIS Update
USCIS Announces Revised Processing Procedures for
Adjustment of Status Applications
WASHINGTON�U.S. Citizenship and Immigration Services (USCIS) announced that,
beginning immediately, it will accept employment-based applications to adjust status (Form I-
485) filed by aliens whose priority dates are current under the July Visa Bulletin, No. 107.
USCIS will accept applications filed not later than August 17, 2007.
On July 2, 2007, USCIS announced that it would not accept any additional employment-based
applications to adjust status. USCIS made that announcement after receiving an update from the
Department of State that it would not authorize any additional employment-based visa numbers
for this fiscal year. After consulting with USCIS, the Department of State has advised that
Bulletin #107 (dated June 12) should be relied upon as the current July Visa Bulletin for
purposes of determining employment visa number availability, and that Visa Bulletin #108
(dated July 2) has been withdrawn.
�The public reaction to the July 2 announcement made it clear that the federal government�s
management of this process needs further review,� said Emilio Gonzalez, USCIS Director. �I
am committed to working with Congress and the State Department to implement a more efficient
system in line with public expectations.�
USCIS�s announcement today allows anyone who was eligible to apply under Visa Bulletin No.
107 a full month�s time to do so. Applications already properly filed with USCIS will also be
accepted. The current fee schedule will apply to all applications filed under Visa Bulletin No. 107
through August 17, 2007. (The new fee schedule that becomes effective on July 30, 2007, will
apply to all other applications filed on or after July 30, 2007).
-USCIS
more...
gccube
06-01 03:23 PM
Because the PDs are valid for the whole month I guess the date of filing should not matter it as long as it is before 30th June, I think.
Do you think it does affect us in some way?
Do you think it does affect us in some way?
aranya
01-15 11:32 AM
Granted the employer may not deduct the attorney fees post filing, does that also necessarily mean the employee should not be required to pay up front?
more...
Prashanthi
02-05 10:13 PM
Hello Chandra, i am trying to figure out how this works, that is why the delay.
hydboy77
06-12 07:50 PM
Great Job vine93. In addition to telling your story of sufferings,disappointmenst becsue of the retrogression also get some talking points from IV maybe Pappu can provide you some, not that you need any, everyone of our sufferings are talking points by themselves. Please convey them how people from India are waiting for 10+ years without any chance of GC in sight and have to wait for another decade or so to get there green card. Good luck, I have called my congressman and vented my frustrtaion at how people from India china are suffering because of country quota and because of recapture of visas not happenning.
Congressman scheduled a meeting for Family and Employment based victims. I had a talk with their office , they would like to listen individual stories at the hall. I am planning to attend this tomorrow. CO state chapter please join this .
http://polis.house.gov/News/DocumentSingle.aspx?DocumentID=129256
Congressman scheduled a meeting for Family and Employment based victims. I had a talk with their office , they would like to listen individual stories at the hall. I am planning to attend this tomorrow. CO state chapter please join this .
http://polis.house.gov/News/DocumentSingle.aspx?DocumentID=129256
akred
06-23 01:06 AM
Interesting question. Since they are taking 8-10 days or more to generate receipts perhaps we can send papers in now and hope they generate a receipt in the first week of July.
aravi
06-29 03:32 PM
Hi - I haven't obtained a Schengen visa from the Swedish consulate, but have obtained one several times from the French consulate. I also had trouble obtaining exactly worded letters from my insurance company. The best option for these embassy visa requirements, for me, was to purchase one for $12-$14 from InsureMyVisa.com. They give you a letter as per exact requirements of whichever country's consulate you are applying at. Good luck!
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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