fferreiram
Jan 12, 2011, 09:15 AM
I lived in the US for about 1 year on a L1 visa. I moved out in 2009 and filed taxes for that year. Do I have to file taxes for 2010, if I didn´t live in the US?
THANKS!
AtlantaTaxExpert
Jan 12, 2011, 09:22 AM
Probably not. If you filed as a resident for 2009, you should have submitted a Residency Termination Statement. The IRS position is that if they do not get this statement, you remain a resident and thus liable for U.S. income taxes, but if you worked outside, the IRS has no way to know what you earned.
MukatA
Jan 12, 2011, 10:02 AM
If you did not live in U.S. in 2010 and do not have any U.S. income, you do not file the tax return.