Everyone that is considered a tax resident must pay his or her taxes by filing a tax return. However, even if you are not a citizen of the U.S, you may still be required to pay taxes. Filing the tax returns depends on whether the IRS recognizes you as a tax resident.
What if you have a Green Card?
Any permanent resident of the U.S is considered a tax resident. This includes the green card holders. Therefore, starting with the year you got your green card, you must declare the entire income to the IRS.
Even if you are not in the country for the whole year, you will be expected to report the income generated out of the country to the IRS through tax return form 1040. The only people whose stay out of the U.S affects the tax returns are those who hold non-immigrant visas.
If you abandon your green card or surrender it to the Department of Homeland security, you do not automatically cease from being a tax resident. You must notify the IRS of the change resident status.
When you have nonimmigrant visa
Those nonimmigrant visa holders are not considered as tax residents as they are not permanent residents, they will be required to pay taxes when they spend some amount of time in the country. These are the minimal days you would have spent in the U.S to be considered a tax resident
- You must have been in the U.S for at least 31 days in the current year and must have been in the U.S for about 183 days in the last three years including the current year and two years immediately before it.
- You have been in the US for 183 days or more each year
If you spend less than 183 days but more than the 31 days, you will be a tax resident if the totals of the two years before and the current year add up to 183 days or more. You only count 1/3 of the days you were present in the previous year and 1/6 of the days you were in the US in the second year before the current year.
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