Вопрос:  Hi Edward, I have one question concerning 2003 Тax return and I guess, you can help me out.  In this year I'll receive H1B visa which implies alien resident status for tax purposes. All documents will be ready in March-April, and here I have two options: 1) to obtain H1B visa in april and coming into US in May with new visa. But it will triggered my alien resident status and I'll be in US more than half a year. 2) to leave US just one day before my current J1 will expire and staying oversees until beginning of October (I can do that - it is pretty long and unusual, but if it is reasonable, I can do
that) and coming again in October with H1B - I'll be in US less than half a year. What do you think is the best solution? The main idea - to obtain nonresident status again and get back my taxes in 2003...
 

Ответ: Володя, прочитай статью по этому поводу тут же TaxForeigners.htm. В конце статьи клик на Вопросы и ответы. Tам будет дополнительная информация на английском.  

Логики в законах IRS and INS никогда не было и не будет. Для Налогового управления главное- количество дней пребывания в стране за последние 3 года, особенно в отчётном году (183 рубеж). Вид визы не имеет значения, виза H-1B является временной визой.
 Ещё: Your J-1 status gave you relief from USA tax for 3 years only. That means that you want it or not in 2003 you are resident for income tax purpose and would be entitled for all standard and business deductions and exemptions as USA residents have.But as soon as you receive H1B Visa, you have to pay Social Security Tax in amount of 7.65% of your gross income. I need more information about your trips and other expenses connected to your work: is it condition of employment there or not.

Как иностранный гражданин, как долго я могу жить в США каждый год в моём доме во Флориде и не платить налоги США? Ниже ответ на английском. Русская консультация здесь TaxForeigners

Q: As a foreign citizen and resident, how long can I spend in the United States each year at my vacation house in Palm Beach without paying U.S. taxes?  

A: As a foreign citizen, if you reside in the United States an average of 121 days or fewer per calendar year, you are not considered a U.S. resident for tax purposes by virtue of your physical presence ("the substantial presence" test).

Even if you exceed this time, if you are in the United States fewer than 183 days in a calendar year and can show you have a closer connection to another country, you will not be considered a resident for U.S. tax purposes.  

Note: For estate tax purposes, consider purchasing U.S. real estate through a foreign corporation. The substantial presence test involves actually counting the days a person is physically present in

the United States. Generally, a foreign citizen may be considered a U.S. resident if he was physically present in the United States for at least 31 days during the present year, and a combined total of 183, or more days during the current year and previous two years combined.  

To determine the total days in that three-year span, add the full number of days in the present year, one-third of the days in the previous year and one-sixth of the days in the earliest year. For example, a person present in the United States for 60 days in 2002, 240 days in 2001 and 240 days in 2000 is not a resident for 2002 since he is considered present only 180 days (60 days in 2001; 80 days, one-third of 240, in 2000; and 40 days, one-sixth of 240, in 2000.)  

A foreign citizen may spend an average of 121 days per year in the U.S. without becoming a resident for tax purposes. 

There are exceptions for diplomats, foreign government-related individuals (A and G visa holders), students, teachers, trainees, commuters from Canada or Mexico, individuals in transit between two foreign countries, professional athletes, and anyone here for medical treatment for a condition that arose while he was in the United States. Often, the person's family gets the same exclusions.  

Further, if you meet the substantial presence test, you may not be considered a resident if you maintain a closer connection with another country. This option is available only if you were not in the United States for 183 days or more during the years in question. The "closer connection" test evaluates such subjective factors as your business, professional and social contacts (including the location of your home, family, automobiles, business, church and social clubs as well as where you vote) with the foreign country compared with those contacts in the United States. 

Ask a Stupid Question

Are foreigners living and working in Russia obliged to pay tax on income paid to them from an offshore tax haven and received by them in a bank account in an offshore tax haven? If so, where should such income be declared?

Taxable income needs to be reported on an individual tax return, which needs to be filed with the relevant tax authority.

Expats often ask, "How will the tax authorities know about the offshore income?" and in many cases this is a good, if somewhat morally awkward, question. However, the cost of employment income is often recharged to the Russian business in which the expatriate works, which means this can be traced quite easily.

 HELP US TO HELP YOU

The scope of questions is so wide that we are asking to E-Mail your question or use our special section of this Web site (Contact Us). You will get an answer. We will get help in our effort to better serve you. Please tell us what you want to know, what is most important to you in the area of taxation, business, consumer issues, offshore, etc.

Знаете ли Вы ответы на такие вопросы как: Какой из офшорных центров действительно ни с кем не обменивается информацией, какая разница между формами бизнеса C or S Corporations or LLC, FLP, FCC, FP, and etc.; я гражданин Украины и продал дом в США: надо ли платить кому и сколько; я гражданин России а моя жена проживает в США: налоги кому зачем сколько; я вложил деньги в американское партнёрство, которое инвестирует деньги в акции и недвижимость и в конце года присылает мне Форму К-1: что с ней делать?  И т.д. и т.д.

Не присылайте таких вопросов, пожалуйста: " Я должен Налоговому Управлению $6,000. Послал им чек на эту сумму, но столько денег на счету нет. Мне сказали, что они возьмут сколько есть, а я пока соберу остальные. Правда это или нет?" Анекдот, вот что это!

Of course, we could posted here artificial FAQ and an answers to them. You will spend time to find an answer to your specific question, and perhaps find it (or not). Which way do you prefer?.. Which language we have to use to answer your questions? Thank you 

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