If you are not a US citizen or a US national, you may have to pay taxes in the US.
Here are the main things you need to know.
Residency status
You are a non-resident alien if you do not have a green card or if you do not stay in the US for a long time. There are some exceptions and special rules for some people. You may also be able to avoid being a resident if you have a closer connection to another country or a tax treaty with the US.
Source of income
You only pay taxes on income that comes from the US or that is related to your work or business in the US. Some income may be tax-free or taxed at a lower rate if there is a tax treaty with your country.
Tax rates and forms
You pay different tax rates and use different forms depending on your type of income.
If your income is related to your work or business in the US, you pay taxes at the same rates as US citizens and residents. You can also claim deductions and credits to lower your taxes. You use Form 1040-NR and report your income on page one.
If your income is not related to your work or business in the US, you pay taxes at a flat 30% rate (or lower treaty rate) and you cannot claim deductions or credits. You use Form 1040-NR and report your income on Schedule NEC (Form 1040-NR).
Filing requirements
You must file a tax return if you have any income that is taxed in the US or if you want to get back some money or claim some benefits. The deadline is April 15 (or June 15 if you live outside the US). You may need to file other forms or statements depending on your situation.
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