[ArtanPeja]

Hello,

I have a somewhat complicated situation, or so I think.

-- I arrived in the US in Aug 2005 and left on June 2008 on a J-1 visa (Student Masters).

-- Started working full-time for practical training from June 2007 to June 2008 and then left the US as my visa expired. Received form W-2 for 6 months in 2008.

-- The second half of 2008, I worked from my home country for a US-based company and they now provided me with a 1099-MISC form.

I'm really confused as to whether I owe taxes to the US government considering that I'm located in Europe and only work remotely in the US, and not sure if this qualifies as a foreign or US source of income.

If I do, any suggestion what form should I use?

Thank you very much -- I appreciate any help.

[MukatA]

On J1 student visa you are exempt from residency for 5 years. Thus for 2005, 2006, 2007 and up to June 2008, you are exempt. For 2008, you will file nonresident tax return and Form 8843 to exclude days up to June 2008. Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

After you left the U.S. you worked in your home country so the income of 1099-misc is not subject to the U.S. taxes. You do not report it on the U.S. tax return. It is taxable in your country.

[ArtanPeja]

After you left the U.S., you worked in your home country so the income of 1099-misc is not subject to the U.S. taxes. You do not report it on the U.S. tax return. It is taxable in your country.

Thank you very much for your prompt response, MukatA!

The only thing that I guess I wasn't clear on is that I work from my home country, but the service I offer is in the US, for a US-based company -- I work with remote desktop.

This is I guess similar to offshore contractors in India. Any idea if that changes anything on your response?

Thanks again,
Artan

[MukatA]

If you were not present in the U.S. then the income is not subject to the U.S. taxes unless you are a U.S. citizen or resident.