[Rebecca9999]

My friend is a Canadian here in the US on a student visa (F-1). She originally entered the US in 2004 with a J-8 visa and switched to the F status in Jan 05. She is graduating in May 2009 and engaged to be married to a US citizen in the summer 09.

In 2008, she worked "illegally" at a bar (for cash ONLY). However, her boss DID have her SSN (which has a stamp on it that says "authorized to work only with DHS authorization"). In March 2009, she received a 1099 in the mail claiming she earned "$661". The only proof he has that she ever worked there is a form she filled out with her personla information, but she NEVER received any pay stubs, checks, etc.

She's never had to file taxes before on her F-1 status. Now, that she has this appartent income, she is unsure whether she should file. She is no longer makign ANY money under the table etc, and $661 as an annual income is too little to owe any taxes on ANYWAY, so should she file taxes and risk them noticing that her SSN is not authorized for work, or should she just continue, as always, to not file anything and wait to graduate, and then get married? It's hard to imagine that she will face any ramifications before she is due to graduate---but can this come back to haunt her when she gets married? Her marriage is totally legit and to a US citizen...

[MukatA]

1. Even on J or F visa, even if you are not required to file tax return, you must still file Form 8843.

2. She must file her tax return with $661 as self employed income. Since she is married to the U.S. citizen (if in 2008), then they can file joint return as residents.

[Rebecca9999]

Hmm, well I myself am also on an F visa and have never filed form 8843. I believe my school once sent the form to me but I was told it was not that important--and only would be if I filed to change my status at one point. As for my friend getting married and filing jointly, the imcome she earned (of $661) was in 2008 when she was still single. They are not due to be married until 2009.

[AtlantaTaxExpert]

She does NOT have to file (the income is too low), because she has NO self-employment tax liability.