Hi,
I was in US till the end of 2010 so filed my tax return as Resident for 2010 in April 2011.
But my Dec 2010 salay was paid in January so I received w2 for that pay check. But I was not-et-al present in USA during 2011.

Q.1 Do I need to file tax return in 2012 for that one paycheck which is less than $3500
Q.2 If yes, should I file it as Non resident status ?

Thanks for the help.

Since the income is LESS than your $3,700 personal exemption, you have NO legal requirement to file.

If you DO file (to recover any federal and/or state income taxes withheld), you WOULD file as a non0-resident alien, filing Form 1040NR-EZ.

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