Dear sir,

I will be coming to the us on an l1 visa in September 07 with a us company and paid salary in us.

Can you kindly let me know what are the taxes applicable for the l1 visa. Do any exemption apply and what papers I need to file for them?

What am I considered a us non-resident or resident alien? I am single but I have my mother as a dependent and how should I reflect that when I fill the w-4 form.

Thank you,

Julie

Julie:

Since the L-1 is a work visa, you would normally be considered a resident alien, subject to all taxes that a U.S. citizen would pay.

However, for 2007, you will file as a non-resident alien (Form 1040NR-EZ) because you will have not yet met the Substantial Presence Test when 31 December 2007 comes.

For 2007, you will NOT be able to claim your mother as a dependent. For 2008, your mother must live WITH you in the U.S. in order to claimher as a dependent.