U.S Individual Income Tax Return

Nonresident aliens must file an income tax return, on Form 1040NR, with the InternalRevenueServiceCenterin Philadelphia, Pennsylvania, on or before the 15th day of the sixth month following the close of the taxable year (June 15 for calendar-year taxpayers). However, if a nonresident alien receives wages subject to withholding, Form 1040NR is due on the 15th day of the fourth month following the close of the taxable year (April 15 for calendar-year taxpayers). No return is required if the following three conditions are satisfied: a nonresident alien’s tax has been fully satisfied by tax withholding at source; he or she does not have income effectively connected with a U.S. trade or business during the year (through employment, sale of a U.S. real property interest (USRPI), or otherwise); and he or she has no treaty-based return position to disclose. In some circumstances no return is required for a nonresident alien present in the United States with a “F,” “J,” “M,” or “Q” visa if he or she has no income subject to U.S. taxation.

A foreign citizen who becomes a U.S. resident alien during the year (dual-status taxpayer) must file Form 1040 to report all income earned while a resident alien and must attach a statement (or Form 1040NR as a statement) to report U.S. source income earned while a nonresident alien. Similarly, a foreign citizen who is no longer a resident alien at year end must file Form 1040NR to report U.S. source income earned while a nonresident alien and must attach a statement (or Form 1040 as a statement) to report all income earned while a resident alien.

 For the year of arrival in theUnited States, a dual-status alien must comply with the filing dates for resident aliens. For the year of departure, the dual-status alien must comply with the filing dates for nonresident aliens.

The IRS requires foreign persons to file tax returns within specified time periods in order to claim certain deductions. (In particular, it is important to note that a tax return must be timely filed in order to claim deductions against rental income.) If a tax return for a taxable year is not filed by the “last-chance” deadline, the IRS may compute the taxpayer’sU.S.tax liability based on gross income, generally without the benefit of any deductions. The last-chance deadline generally is 16 months after the original due date of the return. In some cases, the deadline is earlier if the IRS sends the taxpayer a notice of non-filing.