Non-Resident US Compliance Information

Keep hearing about compliance when it comes to your US taxes? Here's what it's all about

Uncle Sam doesn't joke about tax - he takes it very seriously and that means it affects all of us working in the US and it could impact on your ability to visit the US again. If your US tax return isn't filed correctly, you could accidentally claim for money you're not entitled to. If you actually get that refund back, and the US tax authorities realise this, they will take the opinion that you intentionally stole it from the US taxpayer. This discretion would be marked on your permanent file and could impact on your future visa applications.

This is why taxback.com places such a huge emphasis on making sure your tax returns are totally legal and compliant with US law. We want to make getting your tax back easier now and save you problems with entry to the US in the future.

Another big part of US tax law is the requirement that everyone files a tax return. Although tax laws did relax a little bit in 2006, you still have to file a tax return if you are a non-resident who worked in the US and earned more than $3650 in 2009. (The earnings threshold is different each year). When you accepted a visa to work in the US, you agreed to obey US law and filing a tax return is part of that. Failing to do so could also impact on your future visits to the US so as you can see - it really pays to have your US tax affairs in order.

Our tax technicians, internal quality auditors and our Certified Public Accountant Nick Kolligris - and his team of accountants - make sure your tax return is totally legal and compliant when you file it with taxback.com.

What's a CPA? A Certified Public Accountant, or CPA, is a US accredited professional trusted by the IRS to approve whether tax returns are compliant with US tax law or not.

Our CPA is Nick Kolligris who is registered in Chicago, Illinois. Nick has been a CPA since 1994. Nick and his team check every single application we process - both for compliance and to make sure we are applying for the maximum legal refund we can - before they go to the IRS. Nick puts his signature and professional reputation on every US tax return we file. He guarantees your tax return will be legal and compliant when filed through us.

What's the difference between a resident and non-resident for tax purposes?

If you're not a US citizen, you are considered a non-resident for tax purposes unless you pass one of two tests:

1. Green Card Test. This one's pretty obvious - if you have a green card, and have permission to live permanently in the US as an immigrant - you're a resident for tax purposes.
2. Substantial Presence Test. This one's a little trickier. You will be considered a US resident for tax purposes if you pass the "substantial presence test" for the calendar year. To do this you must have been physically present in the US for at least:
   • 31 days during the current year AND
   • 183 days during a 3-year period including the current year and the two years before that. You can count all of the days you were present in the current year; 1/3 of the days you were present in the year before that and 1/6 of the days you were present in the year before that.

However, as with anything - there's always a catch. In this case, if you're working in the US on an F, J, M or Q student visa, you are exempt from the substantial presence test until you have been in the US for 5 years. If you're on a work and travel, teacher, researcher, or trainee J visa, or a trainee Q visa, you are exempt from the substantial presence test for two years.

Which visas are non-resident?

All of the following visas are non-resident visas:

J work and travel visa	J or Q internship visa
J, F or M student visa	J researcher visa
H1B/H2B/H3 visa

Can I e-file my tax return?

E-filing - or electronic filing - is only available to US nationals and residents. If you are a non-resident, you can scan and submit your documents electronically to us but you cannot send your documents directly to the IRS electronically. The 1040NR tax return form - the form for non-residents such as J and F visa holders - is not available in electronic format and so cannot be e-filed. The IRS does not have systems for the e-filing of non-resident tax returns. Some tax agents offer to e-file your 1040NR for you but because it's illegal in the US, it could lead to entry problems if you chose to return to the US in the future.

At taxback.com we try to make the system a bit easier for you by allowing you to scan and send us your documents electronically, and we'll post printed versions to the IRS for you. We can do this because our CPA and his team review every application and sign and submit them by paper to the IRS. We make sure your return is compliant with US tax laws.

If you're a green card holder or permanent US residents we can legally e-file your tax return for you.

Certified Public Accountant Certificate (JPG/310K)

USA Tax Refunds General Info »