1040NR

[Terry D EA]

For our non-resident experts. After 21 years of filing taxes, I had my first 1040NR today. I advised this client that it would be better to seek the assistance of someone who was experienced with these type of return. I have refused to file the return at this time due to my lack of experience and understanding of some of the laws surrounding non-resident aliens. However, I was asked to still take my time and see if I could complete the return. So, here is the basic information:

1. Client is a resident of Jamaica

2. Client is here on a J-1 Visa

3. Client is performing teaching services in one of our local elementary schools.

4. Has been present in the US for 189 days beginning June 26, 2017

5. Client has an ITIN, passport and I94 form showing the type of visa

6. No income from any foreign sources only US source

7. Client has dependent child with no ITIN just passport

8. Client is married and spouse is in Jamaica

9. Client is living in an apartment locally.

10. I failed to ask how long they were going to be in the US. Do I need to know that information?

Questions:

1. I see the filing status as other married

2. Would I have to obtain an ITIN for the dependent child?

3. Is the US income exempt from US tax?

4. I need to make sure I have all the proper forms to file this if I choose to do so.

Sorry for the lengthiness and I do appreciate any information that anyone can give me.

[Max W]

J-1 visas holders have a lot of issues that have to be resolved.  

One thing is certain, he cannot claim the wife or child.  He would have to become a US Citizen, or LPR (Lawful Permanent Resident), then apply to ahve the child and wife admitted as immigrants to the US.

After you read this, you may want to pass on the return.

https://tax.thomsonreuters.com/wp-content/pdf/nra-tax/US_Taxation_of_J-1_Exchange_WP.pdf

 

[Terry D EA]

Thanks Max W for the information. It is very helpful. I have already decided to pass on the return. I just wanted to know a bit more. This client gave me the opportunity to look into this so I did. I am not sure that I cannot handle it but really don't want to cut my teeth on this and in all reality, I may not ever see another return like this.