[ezb]

Hi

I'm from Switerland and in the US with a J1 visa as Trainee. (DS2019 from 01/01/09 to 06/31/09 and in the US for the first time)
I entered the US on December 29 2008 and will exit July 16 2009.
My salary/stipend is paid by my employer back home in switzerland.
I have never applied for a SSN and nothing has been deducted from my salary.

I've never thought about maybe being taxable in the US until my employer warned me last week that I might get taxable because I'm staying more than 183 days.
I've read a lot in the last couple of days concerning taxes and I'm not sure what to do.

If I read this stuff correctly I will not have to pay taxes. What I do not know if I have to do anything? Does my employer have to do anything?
Do I have to send any document (Form 8843?) to the IRS?
When do I have to file something? Now or can I do it later? When I'm back in Switzerland?

Can I get into trouble if I do nothing be it later when I want to come back to the US or when I want to exit the US in July?

Need help urgently! Thanks

ezb

[AtlantaTaxExpert]

You DID exceed the 183-day limit, but you do NOT have to pay taxes on the income due to a special provision under the U.S.-Switzerland Tax Treaty, which states:

A student, apprentice, or business trainee who is a resident of Switzerland immediately before visiting the United States and is in the United States for the purpose of full-time education or training is exempt from U.S. income tax on amounts received from sources outside the United States for the individual's maintenance, education, or training.

This extract is from IRS Pub 901.

You clearly meet this criteria, so you need not worry about filing a tax return.

You should file Form 8843 once you leave the United States. It can be downloaded from Internal Revenue Service and should be completed and mailed to:

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
AUSTIN, TX 73301-0215

[ezb]

You sould file Form 8843 once you leave the United States. It can be downloaded from Internal Revenue Service and should be completed and mailed to:

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
AUSTIN, TX 73301-0215

Thanks for your reply.

Do I need a SSN or ITIN to put on the form?
Do I have to send the form now before I leave or can I send it after I have returned to Switzerland?
Because when I look at the form it refers to days in 2008?

[AtlantaTaxExpert]

No SSN or ITIN is required; they can track you via your passport number.

You can mail it anytime before 15 April 2010.