International
Residency, the substantial presence test, treaty positions, and filing a first return in the United States, including which form applies to your visa.
FBAR and Form 8938: two filings people confuse
The FBAR goes to FinCEN once foreign accounts pass 10,000 dollars in total. Form 8938 goes with your tax return at higher thresholds. Many people need to file both.
Foreign income after you become a US resident
As a US tax resident, your income from every country is taxable here, even if it never leaves home. Tax paid abroad usually becomes a credit, not an exemption.
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.
1040-NR vs 1040: which one you file, and fixing the wrong one
Residency, not your visa, decides between 1040 and 1040-NR. How the two differ on income, deductions and deadlines, and how to fix a 1040 filed by mistake.
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.