Nonresident Tax Issues

Do I Amend my filed Tax return if W2c is issued ?

Asked Friday, October 23, 2026 by Shubham

Do I need to amend my filed taxes by refiling it if employer issues a W2c for the missed FICA taxes?

Quick Answer:

Whether you need to amend depends on what exactly the W-2c corrected. **If the W-2c only changes Box 3 (Social Security wages), Box 4 (Social Security tax withheld), Box 5 (Medicare wages), or Box 6...

Nonresident Tax Issues

Employer declining to collect missed FICA—what are my obligations?

Asked Friday, October 23, 2026 by Shubham

My F-1 STEM OPT FICA exemption ended when my H-1B became effective October 14, 2026. My October 23 paycheck covers October 3–16, with no FICA withheld. A CPA advised that only October 14–16 should be subject to FICA. The estimated employee tax is $79.20. Can payroll recover this through a later paycheck under IRS Publication 15, Section 13? If it refuses despite my written authorization, could I face penalties, and how can I properly pay the missed employee FICA myself as a Form 1040-NR filer?

Quick Answer:

Yes, your employer can recover the under-withheld FICA taxes from your later paychecks. IRS Publication 15, Section 13, explicitly allows employers to correct under-collections by deducting the amount...

Nonresident Tax Issues

FICA deduction after transitioning from F1 to H1B

Asked Wednesday, October 21, 2026 by Shubham

I changed from F-1 STEM OPT to H-1B effective Oct 14, 2026. My Oct 3–16 pay period included 7 F-1 workdays (70%) and 3 H-1B workdays (30%), paid Oct 23. My employer says the entire paycheck is FICA-taxable because payment occurred after my status change. However, IRC §3121(c) provides a 50% included/excluded services rule. Does this rule apply to F-1/H-1B transitions, allowing the entire pay period to remain FICA-exempt? Or is FICA due on the full paycheck?

Quick Answer:

IRC §3121(c), the "Included and Excluded Service" rule, generally does **not** apply to the transition between F-1 and H-1B status for the purpose of extending a FICA exemption to the entire pay perio...

Nonresident Tax Issues

Wyoming annual report assets, FBAR and 8938 while living abroad

Asked Wednesday, October 14, 2026 by Gonzalo

Single-member Wyoming LLC (disregarded) whose only assets are contributed software and domain names, no physical presence beyond the registered agent. 1) The Wyoming annual report asks for the value of assets located and employed in Wyoming: how are contributed intangibles reported? 2) I live abroad and may hold a local bank account. If foreign accounts pass $10,000 combined, FBAR is due even with no return, correct? Does Form 8938 apply if no 1040 is filed? Anything else for a couple abroad?

Quick Answer:

1) For the Wyoming Annual Report, the "value of assets located and employed in Wyoming" is generally **zero** for your scenario. Since the software and domain names are intangible and you have no phys...

Nonresident Tax Issues

Seeking Advice on Form 5472 & Pro Forma 1120

Asked Saturday, June 20, 2026 by Finn

UK citizen, non-US resident. I formed a Wyoming single-member LLC in Sept 2025 for freelance work and obtained an EIN. The LLC has no US employees, office, bank account, or US-sourced income. All freelance income was received personally rather than through the LLC. Given these circumstances, was I required to file Form 5472 and a Pro Forma 1120 for 2025? If so, what filing obligations do I have now, and what penalties might apply for not filing?

Quick Answer:

Since the LLC was formed in September 2025, your first filing deadline would typically be April 15, 2026. Even if you received income personally, a foreign-owned single-member LLC (disregarded entity...

Nonresident Tax Issues

LLC election to corporate tax status

Asked Saturday, May 30, 2026 by Tomas

Hello, I seek general U.S. tax guidance. Can a U.S. single-member LLC, currently treated as a disregarded entity and owned by a non-U.S. individual, elect to become tax-nontransparent for U.S. federal tax purposes, e.g. taxed as a C corporation? Under what conditions is this possible, what forms, timing and state steps apply, and what taxes/obligations follow: corporate tax, dividend withholding, treaty relief, transition issues and filings? Contact me via email. Thx.

Quick Answer:

Yes, a single-member LLC (SMLLC) owned by a non-U.S. individual can elect to be treated as a C corporation for U.S. federal tax purposes. **Mechanism and Timing** You must file **IRS Form 8832** (Ent...

Nonresident Tax Issues

Taxes listed an earned in another state

Asked Friday, March 06, 2026 by Amanda

I worked remote in de. My co. Listed me as working in n.c. for about a week (less than 2 k). I received tax documents for n.c and de (where I live and work). I was in n.c. for 3 days for an all hands meeting. Should I file in n.c.?

Quick Answer:

Based on the information provided, if you were physically present in North Carolina for 3 days for work-related activities and earned income during that time, that income is generally considered North...

Nonresident Tax Issues

Which State Do We Pay

Asked Friday, February 27, 2026 by Shelley

I have a business in one state and 1 employee who lives and does their job in another state (works remotely for us). Do we pay the state withholding and state unemployment to the state where we are located for that employee or do we pay the state where the employee lives and performs their work?

Quick Answer:

For state income tax withholding, you generally pay to the state where the employee performs their work. Since your employee lives and works entirely in the second state, you would typically withhold...

Nonresident Tax Issues

5472 form

Asked Wednesday, February 04, 2026 by Alin

Hello, I require assistance with filing my 5472 form. I'm finding the form quite complex and would appreciate any guidance you can offer. Please tell me about the price and support you provide for completing this form. Thank you.

Quick Answer:

Thank you for reaching out regarding Form 5472. I understand its complexity. My scope is limited to answering tax questions directly related to tax law and regulations. Therefore, I cannot provide in...