Hi,

I started a professional training program in the US last year and it will go on until end of November.

My employer gave me a 1099-MISC form but so far I don't know what I have to do. I am beginning to worry as the deadline arrives.

What form do I have to fill, what mistakes can I avoid easily...

Thank you for your help.

Eric

Eric:

What country are you from? This is necessary information because your home country may have a tax treaty on how to treat people on an intern program.

The fact that you got a Form 1099-MISC may dictate the filing of Form 1040-NR with a Schedule C. Whether you file Schedule SE and pay self-employment tax depends on your answer to the above question.

Answer the question and I can probably give you the correct answer!

Hi,

Thank you for your reply,

I had a few updates today, as it appears the 1099-MISC was a mistake, they printed me a new W-2 Form.

I already filed a 1040 NR-EZ (but did not send it yet) and spent a good hour figuring out how much days I was on US territory. I hope this was not useless :p

By the way, I am coming from France.

Thanks again.

Eric

Eric:

Tax Year 2004 is a dual-status year for you. Read Chapter 5 of IRS Pub 519 for details on how to file dual-status.

OK, thank you for that help.

However I don't understand why I have to fill a dual status. In fact I don't see much difference for my particular case.

I have another question, 1040 NR requires to calculate all days spent on US soil.
Does that mean only days when I was actually under J1 internship visa (only 2004 and 2005) , or also days as a tourist (that would mean days spent during 2002 to 2005)

If you have a unpaid foreign intern do they need any type of Visa

Yes. They need either a F-1 visa as an international student or a J-1 visa as an business apprentice or trainee. There are other visa types, but F-1 and J-1 cover most intern cases.