Hi.
I am from Czech republic.
I have J-1 TRAINEE visa for 18 months from August 2010. I am for training in Minnesota. I have social security number.
In 2010, I spent in USA 89 days (from August until October). In November and in December I was in Czech republic.
I was never before in USA.
During my training in MN, the czech branch (company) paid my salary in Czech republic. I Czech I got per diem (money for food) for business trip.
The American company paid for me just accommodation and rented car (shared with other colleagues). I got no really money from American company.
Question about taxes:
1. Is accommodation and car (paid by American company) subjected to my taxes in USA? (I paid for accommodation in czech republic)
2. Is my salary (paid by Czech company) subjected to my taxes in USA? I paid taxes from this income in Czech republic.
3. Are money for food (per diem, paid by Czech company) subjected to my taxes in USA?
4. Will I need the form W-2. (I didn't get yet from American company)?
Thank for answer.
Hanka

Hanka:

1) Maybe, maybe not. It depends if the American company produces a W-2 or 1099-MISC to document the reimbursement.

2) No; that Czech-sourced pay is NOT subject to U.S. income taxes.

3) Probably not; see #1 above.

4) If you have not gotten a W-2 by now, you will NOT be getting one, so NO U.S. return is required.

Even if you do not need to file a tax return in he US, you still need to file form 8843.

Yes, the filing of Form 8843 is an annual requirement whether yo file a tax return or not.

If filed with the tax return, it is a one-page form that is stapled to the return.

If filed by itself, it becomes a two-page form which must be signed.