What should employment visa holders know about income taxation?

Each year, the United States accepts thousands of foreign nationals into the country for purposes of temporary employment. The vast majority of employees within the United States are obligated to pay taxes on their income, unless they live in Alaska, Florida, Nevada, South Dakota, Texas, Washington, or Wyoming, as those states do not have an income tax.

All nonresidents who are engaged in business or a trade are required to file an annual tax return. You will be required to file Form 1040NR, which is a U.S. Nonresident Alien Income Tax Return. It is important that you file your taxes by April 15 of the year after your tax year ends, even if you are no longer employed in the United States when that time comes. This date applies if you are employed at an office or business in the United States. However, if you receive wages but are not an employee, you have to file income taxes by June 15 of that year.

If you are planning on leaving the United States after your term of employment has ended, you will have to acquire a certificate of compliance which you obtain from the IRS before you leave. It is also important to be aware that if your spouse is also a nonresident, they will have to file income taxes separately. If your spouse is a U.S. citizen or a permanent resident, they can file their taxes jointly.

If you have any questions regarding U.S. employment as a foreign national, contact an experienced immigration attorney today for assistance.

The Law Offices of Cheryl R. David practices immigration law throughout NYC. If you have questions about your particular matters regarding immigration please contact the office to discuss your circumstances and options.