Nonresident Tax Issues
The most frequently asked tax questions related to Nonresident Tax Issues
Do I Amend my filed Tax return if W2c is issued ?
Asked Friday, October 23, 2026 by ShubhamDo I need to amend my filed taxes by refiling it if employer issues a W2c for the missed FICA taxes?
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Employer declining to collect missed FICA—what are my obligations?
Asked Friday, October 23, 2026 by ShubhamMy 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?
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FICA deduction after transitioning from F1 to H1B
Asked Wednesday, October 21, 2026 by ShubhamI 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?
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Wyoming annual report assets, FBAR and 8938 while living abroad
Asked Wednesday, October 14, 2026 by GonzaloSingle-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?
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Seeking Advice on Form 5472 & Pro Forma 1120
Asked Saturday, June 20, 2026 by FinnUK 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?
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LLC election to corporate tax status
Asked Saturday, May 30, 2026 by TomasHello, 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.
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Taxes listed an earned in another state
Asked Friday, March 06, 2026 by AmandaI 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.?
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Which State Do We Pay
Asked Friday, February 27, 2026 by ShelleyI 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?
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5472 form
Asked Wednesday, February 04, 2026 by AlinHello, 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.