Hi,
I am a nonresident with a H1B visa living in the US for 3 years now. I have been paying full taxes since last year. A 401K from my previous work place abroad had matured and deposited to my foreign checking account. Taxes were fully paid to the foreign tax authorities. I would like to transfer the money (about 25K USD) to the US. Do I need to file anything or pay any US taxes?
Thanks
Don

Such a transfer is NOT a taxable event.

Great, thanks. Can you point me to any IRS ref document that address that issue?

Great, thanks. Can you point me to any IRS ref document that address that issue?

You can look up the instructions for Form 3510, which is the form submitted for transfers in amounts in excess of $100K, or you can review the Internal Revenue Code itself.

Other than that, I can give you no reference.