Who must file

If you are a nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year. You must file a tax return. You are considered to be engaged in business even if you are an employee working for wages.

However, if your only U.S. source income is wages in an amount less than the personal exemption amount ( 3650$ for 2010 ) you are not required to file.

If you are not engaged in a trade or business in the United States with U.S. income such as gambling or prize, you can also file a tax return to claim a refund if you are not satisfied by the withholding of tax at the source.

If you are a student or scholar visiting the United States on an F, J, M or Q visa, and are classified as a nonresident alien for U.S. tax purposes ( you may be considered as resident alien for tax purposes in some circumstances) , you are required to file a tax return each year you are in United States if you have any income subject to U.S. income tax.

Claiming a refund

To claim a refund of overwitheld or overpaid tax or claim the benefits or any other deductions or credits, you must file a tax return.

When to file

If you are an employee or self-employed person and you receive wages or non-employee compensation subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file after your tax year ends by the following April 15 ( ex; Deadline for Tax Year 2014 is April,15 2015 )

How to file

Nonresident tax returns can be filed electronically or on paper by mail depending on the return type.

Did not file your Nonresident Tax Return yet ? To learn more see Late Filing