Thursday, November 20, 2008

Nonresident Alien Filing Requirement

The United States has many nonresident aliens all of whom are required to file an income tax return if the fall under certain categories. If a nonresident alien worked or was considered to have worked in a trade or business during the 2007 tax year (in the United States) they must file a tax return if their income didn’t come a business conducted in the U.S. Additionally the nonresident alien must not have had income from any U.S. sources or the nonresident alien income is exempt from income tax.

If a nonresident alien had a tax liability that was not satisfied by the tax withholding where the withholding should have taken place and was not engaged in a trade or business within the U.S. then they must file a tax return. More can be learned about some of the other provisions that would require a nonresident alien to file a tax return by going to the IRS website.

No comments: