Hi there,

I am currently trying to fill in my first US Tax return. I am a citizen of/reside in the United Kingdom (I have never had a green card, been an American Citizen). I am doing a tax return because for 60 days in 2009 I worked in the United States and was paid by a US company and had monies withheld. I am currently filling in the 1040NR-EZ. My main question concerns the section "other information". It asks me to fill in the number of days I was in the US in 2007 and 2008 (section H).

In 2007 I was in the US for a total of 121 days, in 2008 I was in the US for a total of 115 days. In both years I was working in the US but was being paid by a UK Company in the UK and was subject to UK tax. So is it correct that Article 7 of the tax treaty is applicable? I also glanced at Article 14, which seemed to maybe also cover me, but I got confused. Can anyone explain exactly what each article means? Will I also need to attach Form 8833 for 2007 and 2008? Should I have already filed these in those years? Will I receive a penalty for not doing so? If I have not given enough information to decide this please let me know, I'm just getting really confused and slightly concerned!

Thanks

If it makes a difference I always came into the US on an O2 visa.

For 2009 file nonresident tax return. Enter the number of days in section H. No need to attach 8833 with your 2009 tax return.