International
Residency, the substantial presence test, treaty positions, and filing a first return in the United States, including which form applies to your visa.
F-1 to H-1B: the year your status changes
An H-1B carries no exemption from counting days, and the exempt years an F-1 already used stay used. That combination decides the year, not the start date.
Form 8833, and when a treaty position must be disclosed
The penalty for not disclosing a treaty position is charged even when the position was right. Several exceptions cover ordinary student and teacher claims.
Tax treaties: how a treaty position is actually claimed
A treaty never applies automatically. It is claimed on a named article, the conditions have to be met, and it has to be claimed again each year.
The FICA refund: Form 843 and Form 8316 for students
Social security and Medicare tax is often withheld from students who are exempt from it. The refund is recoverable, and the employer is asked first.
Form 1040-NR: what it is and how it differs from 1040
A 1040-NR taxes US source income, allows no standard deduction, and cannot be filed jointly. The deadline is not always April, and that surprises people.
What an ITIN is, and how to apply with Form W-7
An ITIN exists only so a person who cannot get a social security number can file. The application is refused most often on the identity documents.
Resident, nonresident, or dual status in your first year
Your visa does not decide whether you are a US tax resident. The substantial presence test does, and it can put two people on the same visa on opposite sides.