scholars who are paid by a foreign source are exempt from counting days of presence for three (or fewer) years. Do these J-1 scholars file as nonresidents?
A13: Yes, filing as a nonresident protects the foreign-source income from U.S. tax. However, if they choose to follow the same rules as a J-1 with U.S. source income and file as residents, they can do so, but must pay U.S. tax on their total worldwide income. Q14. If H-1s do not pass the substantial presence test, they must file as nonresidents. If they pass the substantial presence test, then are they required to file as residents? Can they file as nonresidents? A14: Anyone who passes the Substantial Presence Test must file as a resident. An H-1 who passes the SPT would have a really tough time proving a closer connection to another country than to the U.S. If there is a treaty involved, the individual would file as a dual resident, not a nonresident.
Related Questions
- scholars who are paid by a foreign source are exempt from counting days of presence for three (or fewer) years. Do these J-1 scholars file as nonresidents?
- I am an exempt (monthly paid) employee. How will my available vacation days be displayed on the salary statement in Employee Self-Service?
- How many days of presence in a foreign country do I need to be a non resident taxpayer for the tax office in my home country?
