Yeldarb
05-02 06:45 PM
www.barbdwyer.com/contacts - a site with a full admin section made for a local doctor's office to allow patients to order contact lenses online. Utilizes PHP and mySQL (domain name coming soon)
www.scriptscribbler.com/quiz - a site to allow students in AP European History to review for the final exam. Also utilizes PHP and mySQL. Students can add their own questions into the database which will in turn be randomly asked to students taking the quiz
www.scriptscribbler.com/quiz - a site to allow students in AP European History to review for the final exam. Also utilizes PHP and mySQL. Students can add their own questions into the database which will in turn be randomly asked to students taking the quiz
wallpaper taylor swift dear john. taylor
iwantmygcnow
10-15 04:06 PM
Thank you
mwin
12-17 01:05 PM
I am pretty sure $10,000 is limit while coming into USA. While going to India, the limit is much less, about Rs.12,000 or so (check with some Indian websites). I know, you need declare (for Tax purposes) if you carry more than this amount. I don’t know tax liability of this declarion. Also, the amount varies on the purpose and duration of abroad trip.
2011 Cover (Taylor Swift)
mhtanim
06-08 02:44 PM
Wow...another LUD today. So far this is what happened: after sending RFE response, I got 1st LUD on 06/02/2009 with message change.
Soft LUDs on: 06/03/2009, 06/04/2009, 06/05/2009, 06/08/2009
My PD is not current and my application cannot be approved at this time. Not sure why I am getting so many LUDs.
Soft LUDs on: 06/03/2009, 06/04/2009, 06/05/2009, 06/08/2009
My PD is not current and my application cannot be approved at this time. Not sure why I am getting so many LUDs.
more...
DianaSteve
12-13 12:02 PM
My I140 is showing up online now.
Blog Feeds
02-10 08:50 PM
Most lawyers that are versed in the H1B visa process, are getting busier and busier these days. As we are nearing the April 1, 2010 filing deadline for the H1B visa. Many speculations out there as to when will the Cap be reached this year. The economy is still in recovery mode, and employers are careful before hiring. Yet, many Immigration experts feel the Cap will be met early this year, but when is the big question.
With drastic changes to the Labor Condition Application (http://www.visalawyerblog.com/2009/07/icert_portal_for_lca_filing.html)process (now taking more than 7 days to process), as well as unreasonable denials (http://www.visalawyerblog.com/2009/08/h1b_visa_lawyer_about_icert_wo.html), planning early is the key to a successful H1B case this year. But in this post, I want to go back to the basics, the Cap and the legislative background.
Background
On October 21, 1998 Congress passed, and the President signed into law, the much debated American Competitiveness and Workforce Improvement Act of 1998, Pub. L. No. 105-277 (hereinafter ACWIA). This legislation was first introduced by Senator Spencer Abraham (R-MI), the Chairman of the Senate Subcommittee on Immigration, in response to the inadequate numbers of H-1B visas available in any fiscal year. As part of the Immigration Act of 1990, Congress imposed a 65,000 per year cap on these visas. In 1997, the cap was reached prior to the end of the fiscal year. The situation grew to crisis proportions in fiscal year 1998 when all 65,000 visas numbers were taken in May of 1998.
In early March 1998, Senator Abraham introduced a bill entitled, "The American Competitiveness Act." The legislation was introduced on the heels of numerous reports and hearings concerning the high tech worker shortage in the United States. The primary goal of the legislation was to address the looming exhaustion of the H-1B professional or specialty occupation worker visa numbers. (http://www.h1b.biz/lawyer-attorney-1137085.html)
The ACWIA went through many different stages before an agreement could be reached. A complete elimination of the cap had originally been proposed by Senator Abraham. The legislation was then modified to increase the number of H-1B visa numbers available during the government fiscal year; provide additional funds for scholarships in the computer science and mathematics areas; increase enforcement of the Department of Labor component of the H-1B visa process; and provide clarification on the prevailing wage requirements of the process. The legislation also addressed permanent residence by providing for an extension of the H-1B visa should a permanent residence petition be pending, and through restructuring the allocation of the employment-based immigrant visa numbers.
This legislative game between conservative isolationists/liberal protectors of the U.S. workforce and moderate Democrats and Republicans supporting business needs and demands, caused chaos among U.S.-based businesses in need of skilled professional workers. From May 11, 1998 until October 1, 1998 U.S. businesses, research institutions and other organizations were unable to recruit foreign workers as temporary professionals. With the U.S. economy still booming and unemployment rates remaining at an all-time low, businesses, especially in the high tech sector, encountered many problems as a result of the cut-off in H-1B visa availability. These problems included, but were not limited to, taking employees off the U.S. payroll, sending employees back to their home country or to sites outside the U.S. as well as the termination of some critical development projects.
Requirements in the Statute
The ACWIA purportedly balances the need for increased professional visas numbers for foreign workers and the desire to protect the U.S. workforce. The following is a summary of the significant changes made by the legislation.
A. Temporary Increase in the Number of Professional Visas Available
There will be an increase from 65,000 to 115,000 visas for fiscal year 1999 and 2000 (through September 30, 2000). In fiscal year 2001, 107,500 visas will be available. Beginning October 1, 2001 the numbers will revert back to 65,000.
B. Electronic Postings
LCA notices may be posted electronically in situations without a bargaining representative. This provision was effective upon date of enactment.
C. Attestations Required for Employers Dependent Upon Foreign Professionals
U.S. employers of 51 or more employees, whose workforce is comprised of 15% or more foreign nationals in the H-1B category are considered dependent employers and must make certain attestations. Employers will also be considered dependent if they employ 26- 50 full time employees and have more than 12 H-1B employees or if they employ 7 -25 employees and have more than 7 H-1B employees.
The dependent employer must attest that it has not and will not displace a U.S. worker within 90 days before and 90 days after filing the visa application. This attestation carries through to employers who place employees at another worksite. The H-1B dependent employer must also attest that it has taken good faith steps to recruit U.S. workers using industry wide standards and has offered the position to any U.S. worker who is equally or better qualified for the job the foreign worker is sought.
H-1B employees with a Master�s degree or a salary of $60,000 or higher are not included in the attestation requirements and for the first 6 months following the implementation will not be included in the dependent employer calculation.
D. Increased Enforcement and Penalties for Violations
The Department of Labor may fine employers between $1,000-$35,000 per violation and preclude participation in the H-1B program for up to three years.
E. Back Benching H-1B Employees
Employers must pay H-1B nonimmigrants the wage stated on the H-1B petition even if the beneficiary is in nonproductive status. This does not apply to non-productive time due to non work related factors.
F. Benefits
Employers must offer foreign workers benefits and eligibility for insurance, disability, retirement and savings plans, stock options, etc., on the same basis as offerings made to U.S. workers.
G. Additional Fee for Use of H-1B Program
Beginning December 1, 1998, employers are required to pay an additional fee of $500 for an initial H-1B petition and for the first extension. These fees are to be used to support job training programs and scholarships for U.S. workers.
H. Prevailing Wage Computations
For institutions of higher education, related or affiliated non-profit entities or non profit or governmental research organizations, the prevailing wage shall take into account employees at such institutions in the area of employment.
I. Academic Honoraria
Payments of honoraria may now be made to B-1 and B-2 visitors for usual academic activity lasting 9 days at an academic institution or affiliated non-profit entity or a non-profit governmental research organization. No more than 5 honorarium may be received within a six month period.
Employers based in the U.S. now have a temporary reprieve when hiring foreign professionals. However, it is uncertain whether the 65,000 visas for this fiscal year will be adequate to meet the demand for this year and next. Some government officials estimate that visas will be unavailable as early as the beginning of May 2010. In addition, it is still unclear what is on the legislative horizon, reform or not. Pro Immigrants want to come with a proposal to reform legal immigration. U.S. employers employing foreign nationals in any capacity would be well advised to carefully monitor future legislative and regulatory proposals on the horizon. All I can say is that if you plan on hiring a foreign worker, you better call your lawyer now!!!
More... (http://www.visalawyerblog.com/2010/02/h1b_visa_lawyer_the_filing_sea.html)
With drastic changes to the Labor Condition Application (http://www.visalawyerblog.com/2009/07/icert_portal_for_lca_filing.html)process (now taking more than 7 days to process), as well as unreasonable denials (http://www.visalawyerblog.com/2009/08/h1b_visa_lawyer_about_icert_wo.html), planning early is the key to a successful H1B case this year. But in this post, I want to go back to the basics, the Cap and the legislative background.
Background
On October 21, 1998 Congress passed, and the President signed into law, the much debated American Competitiveness and Workforce Improvement Act of 1998, Pub. L. No. 105-277 (hereinafter ACWIA). This legislation was first introduced by Senator Spencer Abraham (R-MI), the Chairman of the Senate Subcommittee on Immigration, in response to the inadequate numbers of H-1B visas available in any fiscal year. As part of the Immigration Act of 1990, Congress imposed a 65,000 per year cap on these visas. In 1997, the cap was reached prior to the end of the fiscal year. The situation grew to crisis proportions in fiscal year 1998 when all 65,000 visas numbers were taken in May of 1998.
In early March 1998, Senator Abraham introduced a bill entitled, "The American Competitiveness Act." The legislation was introduced on the heels of numerous reports and hearings concerning the high tech worker shortage in the United States. The primary goal of the legislation was to address the looming exhaustion of the H-1B professional or specialty occupation worker visa numbers. (http://www.h1b.biz/lawyer-attorney-1137085.html)
The ACWIA went through many different stages before an agreement could be reached. A complete elimination of the cap had originally been proposed by Senator Abraham. The legislation was then modified to increase the number of H-1B visa numbers available during the government fiscal year; provide additional funds for scholarships in the computer science and mathematics areas; increase enforcement of the Department of Labor component of the H-1B visa process; and provide clarification on the prevailing wage requirements of the process. The legislation also addressed permanent residence by providing for an extension of the H-1B visa should a permanent residence petition be pending, and through restructuring the allocation of the employment-based immigrant visa numbers.
This legislative game between conservative isolationists/liberal protectors of the U.S. workforce and moderate Democrats and Republicans supporting business needs and demands, caused chaos among U.S.-based businesses in need of skilled professional workers. From May 11, 1998 until October 1, 1998 U.S. businesses, research institutions and other organizations were unable to recruit foreign workers as temporary professionals. With the U.S. economy still booming and unemployment rates remaining at an all-time low, businesses, especially in the high tech sector, encountered many problems as a result of the cut-off in H-1B visa availability. These problems included, but were not limited to, taking employees off the U.S. payroll, sending employees back to their home country or to sites outside the U.S. as well as the termination of some critical development projects.
Requirements in the Statute
The ACWIA purportedly balances the need for increased professional visas numbers for foreign workers and the desire to protect the U.S. workforce. The following is a summary of the significant changes made by the legislation.
A. Temporary Increase in the Number of Professional Visas Available
There will be an increase from 65,000 to 115,000 visas for fiscal year 1999 and 2000 (through September 30, 2000). In fiscal year 2001, 107,500 visas will be available. Beginning October 1, 2001 the numbers will revert back to 65,000.
B. Electronic Postings
LCA notices may be posted electronically in situations without a bargaining representative. This provision was effective upon date of enactment.
C. Attestations Required for Employers Dependent Upon Foreign Professionals
U.S. employers of 51 or more employees, whose workforce is comprised of 15% or more foreign nationals in the H-1B category are considered dependent employers and must make certain attestations. Employers will also be considered dependent if they employ 26- 50 full time employees and have more than 12 H-1B employees or if they employ 7 -25 employees and have more than 7 H-1B employees.
The dependent employer must attest that it has not and will not displace a U.S. worker within 90 days before and 90 days after filing the visa application. This attestation carries through to employers who place employees at another worksite. The H-1B dependent employer must also attest that it has taken good faith steps to recruit U.S. workers using industry wide standards and has offered the position to any U.S. worker who is equally or better qualified for the job the foreign worker is sought.
H-1B employees with a Master�s degree or a salary of $60,000 or higher are not included in the attestation requirements and for the first 6 months following the implementation will not be included in the dependent employer calculation.
D. Increased Enforcement and Penalties for Violations
The Department of Labor may fine employers between $1,000-$35,000 per violation and preclude participation in the H-1B program for up to three years.
E. Back Benching H-1B Employees
Employers must pay H-1B nonimmigrants the wage stated on the H-1B petition even if the beneficiary is in nonproductive status. This does not apply to non-productive time due to non work related factors.
F. Benefits
Employers must offer foreign workers benefits and eligibility for insurance, disability, retirement and savings plans, stock options, etc., on the same basis as offerings made to U.S. workers.
G. Additional Fee for Use of H-1B Program
Beginning December 1, 1998, employers are required to pay an additional fee of $500 for an initial H-1B petition and for the first extension. These fees are to be used to support job training programs and scholarships for U.S. workers.
H. Prevailing Wage Computations
For institutions of higher education, related or affiliated non-profit entities or non profit or governmental research organizations, the prevailing wage shall take into account employees at such institutions in the area of employment.
I. Academic Honoraria
Payments of honoraria may now be made to B-1 and B-2 visitors for usual academic activity lasting 9 days at an academic institution or affiliated non-profit entity or a non-profit governmental research organization. No more than 5 honorarium may be received within a six month period.
Employers based in the U.S. now have a temporary reprieve when hiring foreign professionals. However, it is uncertain whether the 65,000 visas for this fiscal year will be adequate to meet the demand for this year and next. Some government officials estimate that visas will be unavailable as early as the beginning of May 2010. In addition, it is still unclear what is on the legislative horizon, reform or not. Pro Immigrants want to come with a proposal to reform legal immigration. U.S. employers employing foreign nationals in any capacity would be well advised to carefully monitor future legislative and regulatory proposals on the horizon. All I can say is that if you plan on hiring a foreign worker, you better call your lawyer now!!!
More... (http://www.visalawyerblog.com/2010/02/h1b_visa_lawyer_the_filing_sea.html)
more...
indian2012
02-24 05:34 AM
I am currently on H1B thru a hospital as a physician and I did extra shifts for the same hospital and my extra icnome was given on 1099.
Is it illegal even if it is the same job but extra work?
Does it matter if the emoloyer already filed I140 on my behalf?
I know atleast 2 individuals who did it and got greencards without a problem.
Is it illegal even if it is the same job but extra work?
Does it matter if the emoloyer already filed I140 on my behalf?
I know atleast 2 individuals who did it and got greencards without a problem.
2010 taylor swift dear john lyrics.
askreddy
12-11 11:57 PM
Hi
My wife need to travel to india urgently. Our visa/I94 expired in Oct. We already applied 485 and is pending.
1) Will there be any issue at airpot as I94 is expired.A xerox copy of 485 receipt is sufficient.
2) Does she need to travel any path in this case( I heard thru London is issue if visa is expired.France/Amsterdam Etcc..)
Thanks in advance.
Sree
My wife need to travel to india urgently. Our visa/I94 expired in Oct. We already applied 485 and is pending.
1) Will there be any issue at airpot as I94 is expired.A xerox copy of 485 receipt is sufficient.
2) Does she need to travel any path in this case( I heard thru London is issue if visa is expired.France/Amsterdam Etcc..)
Thanks in advance.
Sree
more...
cherupally
09-10 10:51 PM
EB2 - India - July 2005
RD - 7/26/2007
ND - 09/27/2007
Hard LUD on I-485 on 9/3/08 saying that RFE was sent on 9/2. RFE recvd on 9/8. Last date to reply RFE by 10/6.
Hope this helps
RD - 7/26/2007
ND - 09/27/2007
Hard LUD on I-485 on 9/3/08 saying that RFE was sent on 9/2. RFE recvd on 9/8. Last date to reply RFE by 10/6.
Hope this helps
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Earned_GC
08-03 06:35 AM
This is an interesting question and I would like to see the answer on this.
What happens to these people who can not file AOS in the current time, and change there job based on I-140.
What happens to these people who can not file AOS in the current time, and change there job based on I-140.
more...
eilsoe
10-02 02:42 PM
haha, flex, i think pom is talking about my game (project)... :P
Now where's that wallpaper section...?
Now where's that wallpaper section...?
hot Taylor Swift
Suva
06-05 05:28 PM
My H1b extension was applied on Jan 15. It is approved this week.
Hi,
I Applied H1b 8th Year Extension on Jan 9th. Still waiting Anybody has this kind of situation? my Case number Starts with WAC
I Applied my H1b extn on Jan 9th , and i went to India on 18th Jan and came back on 18th Feb using my AP is this could be cause for the delay.
Please share your experiences and ideas
Thank You,
Raj.
Hi,
I Applied H1b 8th Year Extension on Jan 9th. Still waiting Anybody has this kind of situation? my Case number Starts with WAC
I Applied my H1b extn on Jan 9th , and i went to India on 18th Jan and came back on 18th Feb using my AP is this could be cause for the delay.
Please share your experiences and ideas
Thank You,
Raj.
more...
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maddipati1
07-30 08:02 PM
EAD is based on pending I-485 and for filing 485, you just need 140 received. So you are OK. My uunderstanding is you can also use AC21 portability after 180 days to change employers as long as your employer doesn't revoke your I-140. So there is that risk with I-140 not approved.
P.S my I-140 app is pending with TSC from May 2006. Almost 425 days plus and still no update/no RFE. Even upgraded it to PP on Jun 18th 2007 but still nothing.
sush, my 140 was filed in 04/2007, i upgraded it PP on exact date 18thJun'07 and my 140 was approved on 26thJun'07. They have to approve 140 PP in 15 calendar ( not business ) days.
but, the PP approval status won't be updated in their website ( case status online ). It still shows mine as 'PP requested'. But my employer got courtesy copy of 140 approval notice in just a few days and a week later my attorney got the original 140 approval.
so talk to your employer and attorney. im sure they must have received it.
good luck
S
P.S my I-140 app is pending with TSC from May 2006. Almost 425 days plus and still no update/no RFE. Even upgraded it to PP on Jun 18th 2007 but still nothing.
sush, my 140 was filed in 04/2007, i upgraded it PP on exact date 18thJun'07 and my 140 was approved on 26thJun'07. They have to approve 140 PP in 15 calendar ( not business ) days.
but, the PP approval status won't be updated in their website ( case status online ). It still shows mine as 'PP requested'. But my employer got courtesy copy of 140 approval notice in just a few days and a week later my attorney got the original 140 approval.
so talk to your employer and attorney. im sure they must have received it.
good luck
S
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GCwaitforever
09-19 09:43 AM
You can start Greencard application in EB2 after receiving the MS degree in December 2006. H-1B and GC are two separate entities.
more...
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kumar_77
06-15 09:16 AM
I have been a contributing for a long time and i will do to do so , there are lot of people still struck in back log , who supported us from the beginning , and more over we are filing 485 ....we still have a long way to go remember..
kumar
kumar
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Dhundhun
08-13 12:27 AM
Michael Phelps breaks all time Olympics World Gold Record. Congratulations !!!
http://www.nbcolympics.com/newscenter/news/newsid=205871.html#phelps+sets+olympic+gold+standa rd
http://en.wikipedia.org/wiki/Michael_Phelps
More golds expected.
(IVans, I got NINE RED dots for this so far)
http://www.nbcolympics.com/newscenter/news/newsid=205871.html#phelps+sets+olympic+gold+standa rd
http://en.wikipedia.org/wiki/Michael_Phelps
More golds expected.
(IVans, I got NINE RED dots for this so far)
more...
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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)
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jonty_11
12-26 11:44 AM
Just allowing filing of I-485 while You are retrogressed, is a boon, so u can get EAD and are allowed to change Jobs in the Same profession
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what_if
01-25 07:36 PM
Your wife does not have to run payroll to get money from the company. She can just withdraw money from the company whenever she wants. Just make sure that the taxes are paid correctly when you file for taxes.
I have registered an LLC on wife's EAD. She is the sole owner of the company and working as a contractor for another company and getting salary on her company's name. Before she registered this company she never used her EAD. She is/was on H4 visa.
What needs to be done to make sure she in on her EAD now and not on H4 anymore?
How she can become an employee of her own company and get payed every 15 days.
What needs to be done to run a payroll and pay herself salary on monthly or bi-monthly basis?
Please advise.
I have registered an LLC on wife's EAD. She is the sole owner of the company and working as a contractor for another company and getting salary on her company's name. Before she registered this company she never used her EAD. She is/was on H4 visa.
What needs to be done to make sure she in on her EAD now and not on H4 anymore?
How she can become an employee of her own company and get payed every 15 days.
What needs to be done to run a payroll and pay herself salary on monthly or bi-monthly basis?
Please advise.
Bodran
05-25 02:04 PM
For some reason mine went the other way ,from Texas to Nebraska. It should have been in process at Texas but now Nebraska has retrogressed me about 5 months to March 10 2007 with my I-140 reeipt date of Aug. 16 2007. Can I complain about this? If so where?
Type : EB3
RD to TSC : Aug 16 th 2007
Concurent Filing : NO
Tranfered to NSC : April 7 th 2008
Last Update : April 15 th 2008
Current Status : This case is now pending at the office to which it was transfered
Approval Date : Pending
Type : EB3
RD to TSC : Aug 16 th 2007
Concurent Filing : NO
Tranfered to NSC : April 7 th 2008
Last Update : April 15 th 2008
Current Status : This case is now pending at the office to which it was transfered
Approval Date : Pending
sam0407
07-24 02:58 PM
As per my attorney, one year validity is recommended, but, I myself had only 10 months validity in my PP, she said it’s ok and we applied I-485..
BTW, for safer side I just renewed my PP in NY Consulate..If your are going to NY Consulate in-person . It will be get done on same day..
BTW, for safer side I just renewed my PP in NY Consulate..If your are going to NY Consulate in-person . It will be get done on same day..
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