If you arrived in the U.S. or departed the U.S. this tax year, and earned money in the United States, you may be required to file the form
1040NR (U.S. Nonresident Alien Income Tax Return). You may also be required to file a state tax return for your U.S. source income. IRS
Publication 519 explains the complex rules governing nonresident taxation.
Your tax obligations will be different depending on your status, whether you are a
Resident Alien,
Non-resident Alien or
Dual Status Alien. Your tax obligations will even depend on the country your moved in or out, and even on your occupation. It really is a rather complicated process - but that is what we are here for. By asking the right questions, we determine your status and file the right tax return for you.
NOTE: If you were a
non-resident 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.