ns007
01-04 09:37 AM
1. If you are paying for the GC process, then fire your attorney and get a new one who knows how to port the priority dates.
2. If employer is paying for it, ask them that you would pay for the second I-140.
3. If employer does not agree on either of the choices listed above:
a. File for EB3 I-140
b. Join a new employer and file a new EB2 labor and port your EB3 priority date.
They can't do that they are asking to make a choice .Per them porting eb3 priority date is not possible. I am not sure what are legal issues involved in porting the priority date. I am asked to make a choice either EB3 04 OR eb2 06.
2. If employer is paying for it, ask them that you would pay for the second I-140.
3. If employer does not agree on either of the choices listed above:
a. File for EB3 I-140
b. Join a new employer and file a new EB2 labor and port your EB3 priority date.
They can't do that they are asking to make a choice .Per them porting eb3 priority date is not possible. I am not sure what are legal issues involved in porting the priority date. I am asked to make a choice either EB3 04 OR eb2 06.
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hnordberg
October 24th, 2005, 12:40 AM
A weekend based in the City? If the weather is good, Marin, Point Reyes, and urban shooting... If the weather is bad, the city museums, food, and entertainment...
Sounds great. I haven't been to Point Reyes in a while and maybe we can get some shots of the Golden Gate Bridge from the Marin Headlands at sunset.
I'll share my bag of glass ;)
Cool! You can borrow my new lenspen! ;)
I don't have as much glass as you do, but I'll bring my 5D, which I am still very excited about.
I am available most weekends. How about you Bob, Kevin, others? It would be great to meet you all.
Sounds great. I haven't been to Point Reyes in a while and maybe we can get some shots of the Golden Gate Bridge from the Marin Headlands at sunset.
I'll share my bag of glass ;)
Cool! You can borrow my new lenspen! ;)
I don't have as much glass as you do, but I'll bring my 5D, which I am still very excited about.
I am available most weekends. How about you Bob, Kevin, others? It would be great to meet you all.
wandmaker
10-22 10:07 PM
Hello,
Please advice on this.
Application is filed under EB2 category.
In Labor certificate minimum education requirement is Master's
My I-140 is denied because of 3 years Bachelors degree.
I have 3 yrs bachelors + 2 years Masters + 4 yrs work exp.
Received RFE on 15th June 2009.
We submitted 2 education evaluations on Sept 3rd 2009, which says my Master�s degree is equivalent to US Masters Degree.
Received denial notice on 28th Sept 2009.
After denial, Lawyer is planning to file appeal with federal court.
Does anyone have the same issue?
I read about a company called Career Consulting International (CCI)on internet, it seems they can prove my 3 yrs bachelors degree is equivalent to 4 yrs US Bachelors degree.
To proof this CCI is charging a huge amount.
Does anyone have any info about CCI?
Please advice.
Thanks.
Everyone knows the fact
B.Sc != US Bachelors or Even B.E
B.Sc + MCA / any non professional master degree != US Masters or Even M.E
For your qualification, you can only prove that your education is equal to US Bachelors - even then you are short of 1 year experience. So, you dont qualify for EB2.
Please advice on this.
Application is filed under EB2 category.
In Labor certificate minimum education requirement is Master's
My I-140 is denied because of 3 years Bachelors degree.
I have 3 yrs bachelors + 2 years Masters + 4 yrs work exp.
Received RFE on 15th June 2009.
We submitted 2 education evaluations on Sept 3rd 2009, which says my Master�s degree is equivalent to US Masters Degree.
Received denial notice on 28th Sept 2009.
After denial, Lawyer is planning to file appeal with federal court.
Does anyone have the same issue?
I read about a company called Career Consulting International (CCI)on internet, it seems they can prove my 3 yrs bachelors degree is equivalent to 4 yrs US Bachelors degree.
To proof this CCI is charging a huge amount.
Does anyone have any info about CCI?
Please advice.
Thanks.
Everyone knows the fact
B.Sc != US Bachelors or Even B.E
B.Sc + MCA / any non professional master degree != US Masters or Even M.E
For your qualification, you can only prove that your education is equal to US Bachelors - even then you are short of 1 year experience. So, you dont qualify for EB2.
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dpp
07-24 01:31 PM
There is no 180 days wait period for derivatives. For you to change jobs, you need to wait 180 days to use AC21, but for the dependents, they can do whatever they want and whenever they want after they receive EAD card. It is like GC for them, but only difference is they need to renew EAD every year unlike GC. Otherthan that it is all fine as long you maintain your AOS status properly.
I just applied I-485 with EAD/AP on July 2nd. my wife also has H1. I am the primary to 485.
Question:
My wants to go for permanent position on EAD. When she will eligible for permanent position? After 180 days or can before?
Please seniors advice on this. because she is going to get contract-to-hire position.
I just applied I-485 with EAD/AP on July 2nd. my wife also has H1. I am the primary to 485.
Question:
My wants to go for permanent position on EAD. When she will eligible for permanent position? After 180 days or can before?
Please seniors advice on this. because she is going to get contract-to-hire position.
more...
Dhundhun
04-15 02:52 PM
Practically not much.
If FP is for EAD, one is likely to get EAD soon with fingerprints.
If FP is for GC, it usually gets OK in 2-10 days and then there will be a soft LUD. GC application remains in pending state for Priority Date, Processing Date and Name Check (now there is NC override of six months).
FP is not a bottleneck, except for few cases - they have not received FP notices for the past 8-10 months.
It is expected that Priority Date and Processing Date will be cause of delays
If FP is for EAD, one is likely to get EAD soon with fingerprints.
If FP is for GC, it usually gets OK in 2-10 days and then there will be a soft LUD. GC application remains in pending state for Priority Date, Processing Date and Name Check (now there is NC override of six months).
FP is not a bottleneck, except for few cases - they have not received FP notices for the past 8-10 months.
It is expected that Priority Date and Processing Date will be cause of delays
dkann
08-27 02:35 PM
Got 2yr EAD for both me and my wife with expiration date in August 2010.
I 140 still pending. (Filed July '07, concurrent).
I 140 still pending. (Filed July '07, concurrent).
more...
gcgreen
07-07 04:04 PM
to my knowledge, the first year that she started it would be no problem.
but in subsequent years you do need to pay estimated taxes or be subject to underpayment penalty. also, because estimated taxes are pay as you go, you do need to make payments on the payment deadlines.
for some really screwed up reason, the payment deadlines are not precisely three months apart: apr 15, jun 15, sep 15 and jan 15
the amount of estimated tax you need to have paid in order to have paid is calculated based on a worksheet that you can download from the IRS website.
But the general rule of thumb you need to follow is that you should have paid AT LEAST the previous year's taxes by this year including all withholdings and estimated tax payments. For example, if you owed $30000 in federal taxes in 2007, make sure the sum of all estimated taxes and withholdings for 2008 meets or exceeds 30000. I also think there is a rule that if your AGI was greater than 150K in the previous year, you need to pay at least 110% of prior year's tax amount. I am not sure of this one. But generally speaking, I think this rule is called safe harbor rule.
The other rule you can adopt is to ensure that you pay at least 90% tax that you will owe for 2008 by end of 2008. In other words, if you end up owing 40000 this year, make sure you have paid at least 36000 by end of this year.
You can find more info at:
http://www.fairmark.com/estimate/whomust.htm
http://finance.yahoo.com/taxes/article/101936/FAQs_on_estimated_taxes#howcalculate
I hope this information was helpful. Bear in mind, I am no expert on this, and all this info is just by reading various online sources, IRS docs etc.
Continuation..
My wife is working as an independent contractor(1099-misc) on an EAD. I am also on EAD on W2(full time employment).
We file our taxes jointly and hence instead of making advance payments/estimated tax payments quarterly, cant I just have my company withhold more money from my paycheck every month?
That would make things so much more easier..
but in subsequent years you do need to pay estimated taxes or be subject to underpayment penalty. also, because estimated taxes are pay as you go, you do need to make payments on the payment deadlines.
for some really screwed up reason, the payment deadlines are not precisely three months apart: apr 15, jun 15, sep 15 and jan 15
the amount of estimated tax you need to have paid in order to have paid is calculated based on a worksheet that you can download from the IRS website.
But the general rule of thumb you need to follow is that you should have paid AT LEAST the previous year's taxes by this year including all withholdings and estimated tax payments. For example, if you owed $30000 in federal taxes in 2007, make sure the sum of all estimated taxes and withholdings for 2008 meets or exceeds 30000. I also think there is a rule that if your AGI was greater than 150K in the previous year, you need to pay at least 110% of prior year's tax amount. I am not sure of this one. But generally speaking, I think this rule is called safe harbor rule.
The other rule you can adopt is to ensure that you pay at least 90% tax that you will owe for 2008 by end of 2008. In other words, if you end up owing 40000 this year, make sure you have paid at least 36000 by end of this year.
You can find more info at:
http://www.fairmark.com/estimate/whomust.htm
http://finance.yahoo.com/taxes/article/101936/FAQs_on_estimated_taxes#howcalculate
I hope this information was helpful. Bear in mind, I am no expert on this, and all this info is just by reading various online sources, IRS docs etc.
Continuation..
My wife is working as an independent contractor(1099-misc) on an EAD. I am also on EAD on W2(full time employment).
We file our taxes jointly and hence instead of making advance payments/estimated tax payments quarterly, cant I just have my company withhold more money from my paycheck every month?
That would make things so much more easier..
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kamakya
05-14 12:43 PM
I have no idea about property taxes about VA. In urbana, the property tax is 0.00094 % of sale price. Urbana is about 36 miles from DC exactly. for a 300K house, the property tax is about 282$ PM.
How much is the property tax in VA? I was also thinking of fairfax county when I started my search but ended up in Urbana.
How much is the property tax in VA? I was also thinking of fairfax county when I started my search but ended up in Urbana.
more...
neoneo
07-23 02:56 PM
Next will be : What was the color of your envelope ? ..LOL C'mon people . :D :D
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rsrikant
07-20 03:26 PM
my 140 also is e filed and i received receipt no. in email.
waiting for the hard copy of receipt notice..
any idea how long it takes to get receipt notice if it is efiled...
waiting for the hard copy of receipt notice..
any idea how long it takes to get receipt notice if it is efiled...
more...
avi_ny
08-12 09:33 PM
My case EB3 PD Jan 2004
I40 approved TSC July 2007
485 filed at NSC July 2nd
LUD is 8/12/2007
Does this mean anything ?
On 2nd July, what time was your i-485 application received at NSC?
I40 approved TSC July 2007
485 filed at NSC July 2nd
LUD is 8/12/2007
Does this mean anything ?
On 2nd July, what time was your i-485 application received at NSC?
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Tommy_S
05-12 12:25 PM
Choice of fonts is poor. :hat:
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EndlessWait
02-25 04:14 PM
has anyone heard about the following? don't quite know where it is originally coming from. it's from here (http://www.greencardapply.com/news/news09/news09_0210.htm)
2/10/2009
When the alien beneficiary voluntarily departs from the employment in an hostile environment to get a new job, and the USCIS obtains an evidence, either before 180 days or after 180 days of filing of I-140 and I-485, the foreign worker may face a risk of denial or revocation of the petition, because of the evidence of such alien's intent not to work for the employer for the petitioned job, and the AC-21 rule is not available for alien beneficiaries with evidence of actively searching for new employment. In this case, foreign workers who had departed from the employment, not because of the layoff, or because of the alien's decision to change employment.
Such adverse evidence can also haunt after the foreign workers obtaining the Green Card as the law allows the USCIS to initiate the Green Card revocation proceeding before the immigration courts under the law that the USCIS can revoke a Green Card, should they belatedly find and establish such adverse evidence after the approval of a Green Card, which should have formed a basis for the adjudicator to deny the I-485 applications had the adjudicator known the facts and evidence.
The issues here involve in most cases hostile employers or other third parties who possess such evidence, and offer to the USCIS to hurt such foreign workers. Usually such denial or revocation is preceded by the USCIS' initiation of a notice of intent to deny or revoke (NOID or NOIR) when such action is taken before the Green Card is approved, but when a revocation proceeding is initiated after the green card approval, they file revocation proceeding before an immigrant court as such alien is entitled to a hearing and decision by an immigrant judge.
u sound like a desperate desi BS.
2/10/2009
When the alien beneficiary voluntarily departs from the employment in an hostile environment to get a new job, and the USCIS obtains an evidence, either before 180 days or after 180 days of filing of I-140 and I-485, the foreign worker may face a risk of denial or revocation of the petition, because of the evidence of such alien's intent not to work for the employer for the petitioned job, and the AC-21 rule is not available for alien beneficiaries with evidence of actively searching for new employment. In this case, foreign workers who had departed from the employment, not because of the layoff, or because of the alien's decision to change employment.
Such adverse evidence can also haunt after the foreign workers obtaining the Green Card as the law allows the USCIS to initiate the Green Card revocation proceeding before the immigration courts under the law that the USCIS can revoke a Green Card, should they belatedly find and establish such adverse evidence after the approval of a Green Card, which should have formed a basis for the adjudicator to deny the I-485 applications had the adjudicator known the facts and evidence.
The issues here involve in most cases hostile employers or other third parties who possess such evidence, and offer to the USCIS to hurt such foreign workers. Usually such denial or revocation is preceded by the USCIS' initiation of a notice of intent to deny or revoke (NOID or NOIR) when such action is taken before the Green Card is approved, but when a revocation proceeding is initiated after the green card approval, they file revocation proceeding before an immigrant court as such alien is entitled to a hearing and decision by an immigrant judge.
u sound like a desperate desi BS.
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jamesingham
06-22 04:20 PM
Mine is the same company that applied for EB2 in the first place
more...
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cheg
08-21 03:15 PM
I think you're okay. Hopefully USCIS made a note in their system when your application was first sent and you just needed to correct something. Did you ask your lawyer what he thinks will happen?
Gurus,
I need help please!
My employer applied for my H1B renewal very close to the expiration of my first H1B and I was told today that they got back the application becuase they made a mistake on the check. unfortunalty, they got back the application after my first H1B expired. They sent back the application with the right check and we have not heard anything yet. Am I ok or am I in a big trouble? Please, help! Thank you all.
Gurus,
I need help please!
My employer applied for my H1B renewal very close to the expiration of my first H1B and I was told today that they got back the application becuase they made a mistake on the check. unfortunalty, they got back the application after my first H1B expired. They sent back the application with the right check and we have not heard anything yet. Am I ok or am I in a big trouble? Please, help! Thank you all.
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GreeNever
07-07 12:56 PM
Not to throw in too many variants, but how about when on EAD? Does an EAD alter the situation?
more...
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amitkhare77
01-30 10:00 AM
please see my response
Here's a brief background:
1. Have EB3 from this company as a Software Engineer 15-1031
2. Have a MS + 3 years PRIOR to joining this company
3. Plan NOT to use experience gained from the current company for EB2
Can someone please help me with which approach will have the highest probability of success with PERM?
1. What title should I use? Since I already have a Software Engineer as EB3, should I be using an Software Analyst title? Which one has better chances of success?
Title really does not matter, it's the Job Requirement, Desc, Salary and how well your profile match with the Job requirement. My EB 3 was filled as Software Engineer Level 1 in 2006. My EB2 labor was filled (different company) as Software Engineer (Level III). Labor was approved in 4 weeks back in Nov 2010
2. What experience should I use? Should it be MS + 1 OR MS + 2 OR MS + 2 with alternative BS + 5? My understanding is that once we add BS+5 as alternate, the wage will be pretty high. I make 90k in IL.
I think best option is to ask your company attorney. I am not sure if you can make s decision what you want to use. The company and the lawyer will decide what is best for them to prove for a Job during I-140. most probably I have seen Lawyers prefer to go with MS + 1 yr experience. Mine was BS+5 yrs exp I live in NOVA and prevailing wages were 76 K. I make much more than that ;)
3. Since I am not using experience from current employer, is it okay if the job description is almost the same as the job description for EB3? (I need to provide experience letters from my previous company and there shouldn't be a discrepency with the ones I have submitted for EB3)
You can not use this experience anyway ;) Job description can be similar but more like a senior guy's work. i.e. Consult with customers, PM and team members on project status, proposals and technical issues (i.e. software system design and
maintenance), Effectively guide the team, collaborate with other team members and
provide quality software solutions to accommodate business needs.
I hope this helps
Any help is really really appreciated.
Here's a brief background:
1. Have EB3 from this company as a Software Engineer 15-1031
2. Have a MS + 3 years PRIOR to joining this company
3. Plan NOT to use experience gained from the current company for EB2
Can someone please help me with which approach will have the highest probability of success with PERM?
1. What title should I use? Since I already have a Software Engineer as EB3, should I be using an Software Analyst title? Which one has better chances of success?
Title really does not matter, it's the Job Requirement, Desc, Salary and how well your profile match with the Job requirement. My EB 3 was filled as Software Engineer Level 1 in 2006. My EB2 labor was filled (different company) as Software Engineer (Level III). Labor was approved in 4 weeks back in Nov 2010
2. What experience should I use? Should it be MS + 1 OR MS + 2 OR MS + 2 with alternative BS + 5? My understanding is that once we add BS+5 as alternate, the wage will be pretty high. I make 90k in IL.
I think best option is to ask your company attorney. I am not sure if you can make s decision what you want to use. The company and the lawyer will decide what is best for them to prove for a Job during I-140. most probably I have seen Lawyers prefer to go with MS + 1 yr experience. Mine was BS+5 yrs exp I live in NOVA and prevailing wages were 76 K. I make much more than that ;)
3. Since I am not using experience from current employer, is it okay if the job description is almost the same as the job description for EB3? (I need to provide experience letters from my previous company and there shouldn't be a discrepency with the ones I have submitted for EB3)
You can not use this experience anyway ;) Job description can be similar but more like a senior guy's work. i.e. Consult with customers, PM and team members on project status, proposals and technical issues (i.e. software system design and
maintenance), Effectively guide the team, collaborate with other team members and
provide quality software solutions to accommodate business needs.
I hope this helps
Any help is really really appreciated.
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egoldy
01-30 04:50 AM
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d15photographer
August 14th, 2006, 07:53 PM
hi guys.
did not mean to turn this into a canon - nikon debate. im just strongly considering switching to a better known brand. the biggest problem i have with pentax is that their products are not as readily avalible.
eg. a local camera store will have 20 canon products 20 nikon products but onley about 5 or 6 pentax products in stock. simpel stuff like a cabel sutter release i had to wait 3 monthes for. if i had a nikon i could have gotten a fancy programabal cabel release. a lot of little stuff like that is one of the big reasons that i am considering nikon or canon.
i dont have alot of glass invested in pentax yet and i think it would be better to change now before im stuck with 5grand worth of pentax and then really neading to change my sistem.
im planing on spending some money on lenses and would rather invest in nikon than pentax. im also pritty sure that i would rather go nikon than canon, no offence mats, but i know alot of photographers who are happy with nikon and i just like the look and feel of nikon more than canon. so now the onley quistion left is d50, d70, or d80...
did not mean to turn this into a canon - nikon debate. im just strongly considering switching to a better known brand. the biggest problem i have with pentax is that their products are not as readily avalible.
eg. a local camera store will have 20 canon products 20 nikon products but onley about 5 or 6 pentax products in stock. simpel stuff like a cabel sutter release i had to wait 3 monthes for. if i had a nikon i could have gotten a fancy programabal cabel release. a lot of little stuff like that is one of the big reasons that i am considering nikon or canon.
i dont have alot of glass invested in pentax yet and i think it would be better to change now before im stuck with 5grand worth of pentax and then really neading to change my sistem.
im planing on spending some money on lenses and would rather invest in nikon than pentax. im also pritty sure that i would rather go nikon than canon, no offence mats, but i know alot of photographers who are happy with nikon and i just like the look and feel of nikon more than canon. so now the onley quistion left is d50, d70, or d80...
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
More... (http://ashwinsharma.com/2011/04/13/taxation-of-nonresident-aliens.aspx?ref=rss)
sodh
07-24 10:28 PM
Passport is a travel document and has to be in order if you are travelling or have to stamp a Visa,but your I-94 has to valid when you are applying for AOS.
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