Hi there,

I have a question about form 8833. I have read as much as I can from the IRS site, Treaty articles and form instructions. But I am still confused.

I am a UK resident who works in the motion picture industry. As such, I enter on an O2 visa when working. If I am employed by a UK company (which doesn't have a branch in the US), paid into my UK bank in UK funds and taxed for it all in the UK, what are the US tax implications? Would I have to file a US tax return? Would I have to file an 8833 as an employee, or is it normally the role of the employer to file such tax treaty documents? What exclusions apply?

Any help much appreciated. I have a friend who is about to embark on exactly the above, so would like to warn her if necessary.

Thanks

If your stay in the U.S. on O2 visa is less than 183 days, your income paid by non U.S. employer is exempt under Article 7.
I am not sure if you need to file your tax return if your only income is the exempted income and it is not reported on W-2, 1099-misc, 1042-S or any other U.S. form. But you may still owe state income taxes. (You may seek clarification from AtlantaTaxExpert [email protected]).

Or file Form 1040. Report income on line 7 of Form 1040. Claim treaty deduction on line 21 of Form 1040 and write "Exempt Income U.K. tax treaty article 7).