Hi,

I´m a non-resident alien from Argentina. I studied 6 months under a J-1 visa status in an American University (August-December 2005). After that (January 2006) I worked for that university for a month (OPT) and they pay me 1,500 and now they are sending me a 1099-MISC form. From February 2006 on, I worked for an International Organization under a G-4 visa (not subject to taxes).

Should I fill some form? Which one? How much am I supposed to pay?

Thanks a lot,
Cristian

Cristian:

Complete Schedule C to report the Form 1099-MISC income, and file Form 1040NR. Your personal exemption of $3,300 will completely offset any income tax owed.

If you got paid on a W-2, you would not even have to file, but the Form 1099-MISC is treated differently by the IRS. You need to account for the income with a tax return.