[UKH]

Hi there,

I have a question about form 8833. I have read as much as I can from the IRS site, Treaty articles and form instructions. But I am still confused.

I am a UK resident who works in the motion picture industry. As such, I enter on an O2 visa when working. If I am employed by a UK company (which doesn't have a branch in the US), paid into my UK bank in UK funds and taxed for it all in the UK, what are the US tax implications? Would I have to file a US tax return? Would I have to file an 8833 as an employee, or is it normally the role of the employer to file such tax treaty documents? What exclusions apply?

Any help much appreciated. I have a friend who is about to embark on exactly the above, so would like to warn her if necessary.

Thanks

[MukatA]

If your stay in the U.S. on O2 visa is less than 183 days, your income paid by non U.S. employer is exempt under Article 7.
I am not sure if you need to file your tax return if your only income is the exempted income and it is not reported on W-2, 1099-misc, 1042-S or any other U.S. form. But you may still owe state income taxes. (You may seek clarification from AtlantaTaxExpert [email protected]).

Or file Form 1040. Report income on line 7 of Form 1040. Claim treaty deduction on line 21 of Form 1040 and write "Exempt Income U.K. tax treaty article 7).