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Taxes

This is only a very cursory overview. Be sure to ask a competent tax advisor for assistance.

What IRS publications may be relevant?

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If you are not a US citizen, look at Publ 519 U.S. Tax guide for Aliens first. Other publications of interest could be Publ 513, Publ 514, Publ 515, Publ 597 (for Canadians), Publ 901 (US Tax treaties).

If you are a US citizens or Green Card holder, look at Publ 54 Tax guide for US citizens and Resident Aliens Abroad and 593 Tax guide for US citizens and Residents Going Abroad first.

I have US income but am not eligible for a Social Security Number. What can I do?

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Request an Individual Taxpayer Identification Number from the IRS. The required form is W-7. If you later receive a Social Security Number, you must inform the IRS of the change. See IRS Publication 1915 for more information.

Do I need to pay taxes to my country of citizenship?

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This of course depends on the tax laws in your country, as well as the circumstances of your case. To my knowledge, the US is the only major country that requires tax payments based on citizenship rather than on residency.

Do I have to pay taxes in the US?

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You need to hire a competent tax advisor to be sure. There are primarily two types of taxpayers in the US: residents and non-residents.

What is very important to realize that the tax definition of resident is very different from the immigration definition. In fact, it is entirely possible to at the same time be an illegal immigrant and a tax resident.

If you are a US tax resident, then you have to pay taxes on your worldwide income. If you are a non-resident, then you only have to pay taxes on your income that originates in the USA.

Note that US citizens and Green Card holders are almost always tax residents and therefore required to file a tax return, no matter where they actually live.

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