[UKH]

Hi there,

I am currently trying to fill in my first US Tax return. I am a citizen of/reside in the United Kingdom (I have never had a green card, been an American Citizen). I am doing a tax return because for 60 days in 2009 I worked in the United States and was paid by a US company and had monies withheld. I am currently filling in the 1040NR-EZ. My main question concerns the section "other information". It asks me to fill in the number of days I was in the US in 2007 and 2008 (section H).

In 2007 I was in the US for a total of 121 days, in 2008 I was in the US for a total of 115 days. In both years I was working in the US but was being paid by a UK Company in the UK and was subject to UK tax. So is it correct that Article 7 of the tax treaty is applicable? I also glanced at Article 14, which seemed to maybe also cover me, but I got confused. Can anyone explain exactly what each article means? Will I also need to attach Form 8833 for 2007 and 2008? Should I have already filed these in those years? Will I receive a penalty for not doing so? If I have not given enough information to decide this please let me know, I'm just getting really confused and slightly concerned!

Thanks

[UKH]

If it makes a difference I always came into the US on an O2 visa.

[MukatA]

For 2009 file nonresident tax return. Enter the number of days in section H. No need to attach 8833 with your 2009 tax return.