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Kotaminyak · May 6, 2008, 01:03 PM

Hi,

I was a B1/B2 visa for the last three years and meet the substantial presence test if you take into account the last three years. I have always stayed in the U.S. for around 25 days at a time but never more and I visit the US every other month as I am employed overseas with a Thai based company. My question is - do I have to file a U.S. tax return?

MukatA · May 6, 2008, 06:07 PM

What is your citizenship? We must find out what the tax treaty has.
Also does the Thai company has base in the U.S. Or is it a foreign company (for the U.S.)?

Also if you never stayed for more than 25 days, then you don't meet substantial presence test. Read Your U.S. Tax Return: Substantial Presence Test

Kotaminyak · May 7, 2008, 07:20 AM

Originally Posted by MukatA

What is your citizenship? We must find out what the tax treaty has.
Also does the Thai company has base in the U.S.? Or is it a foreign company (for the U.S.)?

Also if you never stayed for more than 25 days, then you don't meet substantial presence test. Read Your U.S. Tax Return: Substantial Presence Test

I am a citizen of India. I work on a rotational basis -25 days in the U.S. and 33 days in Thailand. So every 33 days outside the US I return to the US and stay for 25 days with my wife who is on an H1B. The longest stretch at one time in the US is 25 days, but the total over the year is less than 180 days. I have been doing this for the past 3 years. I am on a B1/B2 tourist visa. The Thai company is contracted to an English company and does not have a base in the US. It is a foreign company for the US.

AtlantaTaxExpert · May 7, 2008, 12:03 PM

If your total stay in the U.S. is less than 183 days AND your income is from a foreign company AND the foreign company does not have a fixed base in the U.S. then your income is EXEMPT from U.S. income taxes and you do NOT have to file a U.S. tax return.

Covered on Page 7 of IRS Pub 901.

MukatA · May 8, 2008, 12:21 AM

Kotaminyak:
Your wife is in the U.S. on H1-B, so this results in change in situation. You have fixed base in the U.S.
How did she file in 2007? Married filing separately or jointly. Which form did she file?

AtlantaTaxExpert · May 8, 2008, 11:45 AM

In my opinion, the fxed base applies ONLY IF they filed jointly.

If they filed separately, then my previous posting applies.