Hi,

I am a foreign national currently in US on work visa. I arrived here at the end of Nov 2010, and got my first paycheck in January'2011. My arrears for 2010 was paid with the January salary. As such, I did not get any W-2 from my employer either. My question is, do I need to file tax returns since I was not paid in 2010 and did not get a W-2?

Thanks,
Andy

You are a cash basis taxpayer, which means you pay taxes on earned income when you GET it, NOT when you earn it.

This being the case, you have NO requirement to file a tax return of ANY type for 2010.