GCOP
12-08 03:46 PM
We should be allowed to participate.
We are legal immigrants and most importantly - tax payers, shouldn't that be enough??
We are legal immigrants and most importantly - tax payers, shouldn't that be enough??
wallpaper Michelle Monaghan middot; Michelle
smiledoc
02-27 06:28 PM
Hi friends,
We filed I485 in July.We got our Ead and Ap and my hubby is shifting jobs using AC 21. But we did not get any FP notice till now. In our EAD card, it just says fingerprint unavailable. We called USCIS twice but they said that they haven't yet generated any FP notice for us. Even our attorney hasn't received anything. We have to renew our EAD card in June..will there be a prb during the renewal becos of lack of FP?? Should we get an infopass appt for this..is it necessary?
Anyone in same situation pls lemme know.
Thanks!
We filed I485 in July.We got our Ead and Ap and my hubby is shifting jobs using AC 21. But we did not get any FP notice till now. In our EAD card, it just says fingerprint unavailable. We called USCIS twice but they said that they haven't yet generated any FP notice for us. Even our attorney hasn't received anything. We have to renew our EAD card in June..will there be a prb during the renewal becos of lack of FP?? Should we get an infopass appt for this..is it necessary?
Anyone in same situation pls lemme know.
Thanks!
gbof
10-16 10:13 AM
This is what I can speculate from logical point of view. There can be an 2nd RFE which is basically seeking more clarification on an earlier RFE. These kind of RFE will be pretty much immediate to the preceeding RFE (within 1 -2 months)
After that hopefully there should not be any unrelated RFE with the assumption that IO has taken a complete look at the file before issuing a RFE. We do not want a RFE for BC and when that is replied IO sending another one for Medical or Marriage Certificate. We should reasonably assume that IO has taken a good look at the application before sending RFE.
But we can expect RFE for cases that are current. The reason being most of these cases might be lying with CIS for over 2-3 years before getting current and considering the current state of economy they might issue a RFE for updated EVL to check if the person is still working. That is again just a pure guess no one knows how CIS works in reality
eb2_mumbai,
Most your recent postings are logical but still so much red here- I gave you green.
After that hopefully there should not be any unrelated RFE with the assumption that IO has taken a complete look at the file before issuing a RFE. We do not want a RFE for BC and when that is replied IO sending another one for Medical or Marriage Certificate. We should reasonably assume that IO has taken a good look at the application before sending RFE.
But we can expect RFE for cases that are current. The reason being most of these cases might be lying with CIS for over 2-3 years before getting current and considering the current state of economy they might issue a RFE for updated EVL to check if the person is still working. That is again just a pure guess no one knows how CIS works in reality
eb2_mumbai,
Most your recent postings are logical but still so much red here- I gave you green.
2011 Michelle Monaghan Links:
thatwillbeit
05-24 08:37 PM
Does EAD & AP have to be sent to the same address if we do efiling
Thanks in advance
Thanks in advance
more...
Sunx_2004
07-09 11:01 PM
For private courier (non usps deliveries) there is different address please see in the Instruction on completing I-765 form on USCIS website.
I send my application via fedex today to following address..
For private courier (non-USPS) deliveries:
USCIS
Nebraska Service Center
850 S. Street
Lincoln, NE 68508-1225
I am not sure of USCIS P.O. Box address, but in general Fedex can't be sent to USPS P.O. Box.
Very rarely USCIS gives street address for sending application.
I send my application via fedex today to following address..
For private courier (non-USPS) deliveries:
USCIS
Nebraska Service Center
850 S. Street
Lincoln, NE 68508-1225
I am not sure of USCIS P.O. Box address, but in general Fedex can't be sent to USPS P.O. Box.
Very rarely USCIS gives street address for sending application.
apb
08-08 07:50 PM
I spoke with the lawyer. She asked me to get an affidavit stating the arrest reason and also what happened. She will send this as soon she gets my receipt number.
I am not having any case/docket number since this happened 4 years back.
Lawyer is saying this should be ok and this falls under misdemeanor.
Any suggestion?
I am not having any case/docket number since this happened 4 years back.
Lawyer is saying this should be ok and this falls under misdemeanor.
Any suggestion?
more...
bigboy007
07-10 07:13 AM
The only advantage now is if lawsuit wins then people who has submitted will be better position but i dont recommend submitting now as the current situations will help if at all it is , for who applied before July 2.
2010 Name: Michelle Monaghan
xgoogle
06-23 01:11 PM
I had applied under EB-2 category and my priority date is: 3/3/2006.
My I-485 was filed on 8/2/2007.
My I-485 was approved and I received my Green Card on Aug 15th 2008. Surprisingly and rather unfortunately, there was no action on my wife's I-485. My wife�s case was submitted with my own case on 8/2/07. The TSC at that time reported that �normal� processing time is 7/16/2007. So basically I got mine out of turn or by chance. The TSC protocol permits attorneys to inquire regarding the status of an I-485 beyond normal processing time if the receipt date is more than 30 days beyond the published processing date. So we could not inquire about my wife's application and soon the priority date changed back.
She has an EAD approved until Oct 2010. She is currently employed. I am also employed with my first company and have been with them for 5 yrs now.
My questions are:
1. What happens to my wife's I-485 application, should I choose to leave my job and go back to school ?
2. Will her EAD still be valid if I leave my job ?
2. I am planning to go full-time starting Fall 2010. Will we be able to renew her EAD independent of my work status ?
Thanks a lot for your time and attention,
My I-485 was filed on 8/2/2007.
My I-485 was approved and I received my Green Card on Aug 15th 2008. Surprisingly and rather unfortunately, there was no action on my wife's I-485. My wife�s case was submitted with my own case on 8/2/07. The TSC at that time reported that �normal� processing time is 7/16/2007. So basically I got mine out of turn or by chance. The TSC protocol permits attorneys to inquire regarding the status of an I-485 beyond normal processing time if the receipt date is more than 30 days beyond the published processing date. So we could not inquire about my wife's application and soon the priority date changed back.
She has an EAD approved until Oct 2010. She is currently employed. I am also employed with my first company and have been with them for 5 yrs now.
My questions are:
1. What happens to my wife's I-485 application, should I choose to leave my job and go back to school ?
2. Will her EAD still be valid if I leave my job ?
2. I am planning to go full-time starting Fall 2010. Will we be able to renew her EAD independent of my work status ?
Thanks a lot for your time and attention,
more...
gc_on_demand
08-03 10:46 AM
See my new Signature..
hair new wallpaper Michelle
RNGC
02-15 03:33 PM
^
more...
snathan
01-13 04:28 PM
Hello folks -
I am currently working on H1B, and though against the rules of H1, I was doing side consulting work. As a result, I received a 1099 Misc form from the client for whom I was doing the work.
I reported the 1099 income on my Federal 1040 tax return. Now it's time to file the I-1485 with my current employer. My employer has requested me to submit my previous year tax returns along with other documents for the filing of the I-1485.
Do you think showing business income on form 1040 will have any impact on the processing of I-485?
Also, if anyone knows of a good immigration attorney I can consult with, it would be much appreciated.
Thank you!
What you did is unauthorised employment. You can not do anything to move forward. Keep your fingers crossed and wait...
I am currently working on H1B, and though against the rules of H1, I was doing side consulting work. As a result, I received a 1099 Misc form from the client for whom I was doing the work.
I reported the 1099 income on my Federal 1040 tax return. Now it's time to file the I-1485 with my current employer. My employer has requested me to submit my previous year tax returns along with other documents for the filing of the I-1485.
Do you think showing business income on form 1040 will have any impact on the processing of I-485?
Also, if anyone knows of a good immigration attorney I can consult with, it would be much appreciated.
Thank you!
What you did is unauthorised employment. You can not do anything to move forward. Keep your fingers crossed and wait...
hot Michelle Monaghan Bikini
meridiani.planum
05-05 04:50 PM
I wanted to know that what impact does one have for calling IO's multiple times.
.
* pain in the fingers
* worn out buttons on the phone
* high phone bill (if you call from a cellphone and are billed by the minute)
.
* pain in the fingers
* worn out buttons on the phone
* high phone bill (if you call from a cellphone and are billed by the minute)
more...
house celebrities wallpapers,
ajju
02-28 01:33 PM
Per RFE for I485 they want the proof of Employment Authorization in US starting 12th April 2004 to present.
I was going thru my all the I-797 approvals for myself and I found that there is a discontinuity in one of the old approval notice.
WAC-01-XXX-XXXXX 07/15/2001 - 04/05/2004
WAC-04- XXX-XXXXX 04/30/2004 - 01/18/2005 (This approval start after 25 days)
But the extension petition was filed prior to expiration of WAC-01-XXX-XXXXX on 17th Dec. 2003. Approval notice has the receive date of 17th Dec 2003.
Could this gap be a issue, That is why they are asking starting 12th April 2004?
Per my Lawyer, no need to worry because the extension petition was filed before the expiration of other.
Please advice.
VS
I had similar issue where H4 had 7 days of gap.. H1 had full continuity... I think it may be an issue if H1 has a gap...
Also, since the H4 in my case was applied & approved before the gap period.. per my lawyer its perfectly okay... This happens mostly as USCIS cannnot issue H4 with different start date from H1 if filed together...
Looks like yous is H1... So, probably you need to provide copy of 2nd H1 which was received/approved by USCIS before gap start date.. So you may be okay.. Or worst case it may be counted towards 180 days of out of status allowed...
But you must check with lawyer...
I was going thru my all the I-797 approvals for myself and I found that there is a discontinuity in one of the old approval notice.
WAC-01-XXX-XXXXX 07/15/2001 - 04/05/2004
WAC-04- XXX-XXXXX 04/30/2004 - 01/18/2005 (This approval start after 25 days)
But the extension petition was filed prior to expiration of WAC-01-XXX-XXXXX on 17th Dec. 2003. Approval notice has the receive date of 17th Dec 2003.
Could this gap be a issue, That is why they are asking starting 12th April 2004?
Per my Lawyer, no need to worry because the extension petition was filed before the expiration of other.
Please advice.
VS
I had similar issue where H4 had 7 days of gap.. H1 had full continuity... I think it may be an issue if H1 has a gap...
Also, since the H4 in my case was applied & approved before the gap period.. per my lawyer its perfectly okay... This happens mostly as USCIS cannnot issue H4 with different start date from H1 if filed together...
Looks like yous is H1... So, probably you need to provide copy of 2nd H1 which was received/approved by USCIS before gap start date.. So you may be okay.. Or worst case it may be counted towards 180 days of out of status allowed...
But you must check with lawyer...
tattoo Michelle Monaghan 025
indyanguy
10-22 11:43 AM
My Labour was For EB-3 and my I-140 was filled in EB2
One of my Colleague also had same case but he got query on his
I-140 and mine got denied
I have a question
Now I will have to file new labour and I-140 can
Will I loose my old priority dates
How can the labor be filed under EB3 and the 140 under EB2? Is this possible only if Labor mentioned BS + 5 (or MS) as the requirement even though it was filed under EB3?
Anyone care to throw some light on this?
One of my Colleague also had same case but he got query on his
I-140 and mine got denied
I have a question
Now I will have to file new labour and I-140 can
Will I loose my old priority dates
How can the labor be filed under EB3 and the 140 under EB2? Is this possible only if Labor mentioned BS + 5 (or MS) as the requirement even though it was filed under EB3?
Anyone care to throw some light on this?
more...
pictures Michelle Monaghan Wallpapers
lost_in_migration
05-04 12:23 PM
Unfortunately many of the IV members think Senior Member is a Core IV member, hence they tend to give importance to post submitted by Senior Members. Large audience over here may not be aware that ....
Junior Member ==> No of Posts<25
Member ==> No of Posts between 25 to 100
Senior Member ==> No of Posts>100
IV doest evaluate posts of members or give more or less importance to quantity or quality of posts.
The software we use for forums (Joomla) is preconfigured to make a person "Senior member" when he/she posts 100 messages.
IV core group or leadership doesnt have any interest in rating the quantity or quality of any posts from any members.
Junior Member ==> No of Posts<25
Member ==> No of Posts between 25 to 100
Senior Member ==> No of Posts>100
IV doest evaluate posts of members or give more or less importance to quantity or quality of posts.
The software we use for forums (Joomla) is preconfigured to make a person "Senior member" when he/she posts 100 messages.
IV core group or leadership doesnt have any interest in rating the quantity or quality of any posts from any members.
dresses michelle monaghan peter
dan19
09-15 01:38 PM
Where did you get the numbers from?
Just think that 40K green cards went to India last year and this year it will not exceed 10K by much. That was before BECs.
It is a truly daunting situation.
I however do feel there will be some solution to this mess within the next year with some sort of legislation that corporate america will push.
Just think that 40K green cards went to India last year and this year it will not exceed 10K by much. That was before BECs.
It is a truly daunting situation.
I however do feel there will be some solution to this mess within the next year with some sort of legislation that corporate america will push.
more...
makeup Michelle Monaghan donned black
lostinbeta
09-07 01:11 PM
Haha, thanks Hojo:)
girlfriend Michelle Monaghan
jthomas
10-04 05:13 PM
I got my visa stamping from mumbai conuslate. Its pretty easy. Take an appointment through VFS by getting a HDFC bank receipt after paying the fee. Check on the VFS site when is the available date. and then follow the link and book the appointment. You will get forms which are populated. If you have any mistakes in the form i think you can correct it at the mumbai consulate too. When you enter the consulate they will hand you the original form which you filled and then ask you to fill whatever you had missed out using your pen. you have to wait till your number calls out and then you get visa stamped and passport posted.
hairstyles Michelle+monaghan+photos
rheoretro
09-25 09:26 PM
I see no harm in contacting him; but your excitement about Chandrasekharan seems curious to me. When people who have themselves immigrated from India (who now have GC/citizenship) are so indifferent about us, how can you expect a second generation indian journalist to "understand" our problems ? He does not seem to have done any articles on immigration; so there is no objective way for us to say whether he is really sympathetic to us or not.
Remember that even anti-immigration organizations like numbersUSA have lots of members who are immigrants themselves or have immigrant parents.
You bring up an excellent point, Dixie! Don't get me wrong, folks. Rajiv is an eminent journalist, whose articles I read regularly here in DC - I read the Post every day. But he doesn't write about these issues.
The reason why I pointed out the fact Rajiv isn't Indian, but his parents are (though he is definitely of Indian heritage) is precisely what Dixie says. Someone who hasn't had to struggle to legally put his/her feet down here in this country, may not necessarily empathize with us. There are exceptions, though; many notable exceptions!
Remember that even anti-immigration organizations like numbersUSA have lots of members who are immigrants themselves or have immigrant parents.
You bring up an excellent point, Dixie! Don't get me wrong, folks. Rajiv is an eminent journalist, whose articles I read regularly here in DC - I read the Post every day. But he doesn't write about these issues.
The reason why I pointed out the fact Rajiv isn't Indian, but his parents are (though he is definitely of Indian heritage) is precisely what Dixie says. Someone who hasn't had to struggle to legally put his/her feet down here in this country, may not necessarily empathize with us. There are exceptions, though; many notable exceptions!
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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Bobby Digital
October 21st, 2005, 11:25 PM
Has this group of talented people ever got together and met each other in person? I would love to meet all of this talent in person!!! Swap ideas and show off our best. Any ideas??
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