| |  Tax Deadline Approaching Posted Mar 22, 2002 We take this opportunity to remind MurthyBulletin and MurthyDotCom readers that the deadline for filing personal income tax returns for 2001 is April 15, 2002. While we limit our practice strictly to matters of U.S. Immigration and Nationality Law, our readers are reminded that they must comply with U.S. tax laws. This compliance is required under U.S. law and is also very important to the success of many types of immigration cases. The
Internal Revenue Service (IRS) WebSite is a resource which may provide answers to many of our readers' questions - whether they must file Federal tax returns and what forms are needed. There are links to various publications that clarify tax rules for foreign nationals. These publications include: number 519, "U.S. Tax Guide for Aliens;" number 513, "Tax Information for Visitors to the United States;" and number 54, "Tax Guide for U.S. Citizens and Resident Aliens Abroad." Information may be obtained by searching "immigration." In the "Frequently Asked Questions" section on the IRS site, it is most helpful to search for "green card." This topic covers a wide range of immigration matters. There are detailed FAQs specifically pertaining to tax issues as related to immigration status. Examples of the questions are: -
"I am a foreign national and last year I changed my type of visa from F-1 student to H-1 work visa. Does my visa status change how I file my tax return or what forms I use?" -
"I am a foreigner and came to this country on June 30th of last year. I have a H-1 VISA. What is my tax status regarding resident, nonresident alien, or resident alien?" -
"I am a U.S. citizen and married a nonresident alien last year. At that time, we filed an application with Immigration Naturalization Service (INS) for my spouse's adjustment of status. We plan to file married filing jointly. Will I need to use Form 1040NR?" Note that the definitions of terms such as "resident" for tax purposes are not the same as for immigration purposes. Further assistance may require a phone call to the IRS or the services of a tax professional. The most important thing for everyone required to file taxes is to do so in a timely fashion. © The Law Office of Sheela Murthy, P.C.  | |