Posted by: Chipre Mama February 27, 2017
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https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes
So, this is the link to guidance on scholars on J-1 visa and when they are considered US Resident for tax purposes.
https://www.irs.gov/individuals/international-taxpayers/introduction-to-residency-under-u-s-tax-law
So, this is the link to guidance on scholars on J-1 visa and when they are considered US Resident for tax purposes.
https://www.irs.gov/individuals/international-taxpayers/introduction-to-residency-under-u-s-tax-law
https://www.irs.gov/individuals/international-taxpayers/taxation-of-resident-aliens
This 2nd link tells you how you can file 1040 EZ or 1040 as you are considered US resident for tax purposes.
Here is the excerpt from the IRS website.
Foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students who enter the United States on J-1, Q-1 or Q-2 visas usually become RESIDENT ALIENS on January 1st of their third calendar year in the United States. Foreign students who enter the United States on F-1, J-1, M-1, Q-1 or Q-2 visas usually become resident aliens on January 1st of their sixth calendar year in the United States.
In a similar fashion, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. However, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than two calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes. When measuring an alien’s date of entry for the purposes of determining the five calendar years or the two calendar years mentioned above, the actual date of entry is not important. It is the calendar year of entry which is counted toward the two or five calendar years respectively. Thus, for example, a foreign student who enters the United States on December 31, 1998 counts 1998 as the first of his five years as an "exempt individual."
This 2nd link tells you how you can file 1040 EZ or 1040 as you are considered US resident for tax purposes.
Here is the excerpt from the IRS website.
Foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students who enter the United States on J-1, Q-1 or Q-2 visas usually become RESIDENT ALIENS on January 1st of their third calendar year in the United States. Foreign students who enter the United States on F-1, J-1, M-1, Q-1 or Q-2 visas usually become resident aliens on January 1st of their sixth calendar year in the United States.
In a similar fashion, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. However, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than two calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes. When measuring an alien’s date of entry for the purposes of determining the five calendar years or the two calendar years mentioned above, the actual date of entry is not important. It is the calendar year of entry which is counted toward the two or five calendar years respectively. Thus, for example, a foreign student who enters the United States on December 31, 1998 counts 1998 as the first of his five years as an "exempt individual."
Last edited: 27-Feb-17 03:29 PM