Overseas U.S. Citizen or Resident Alien Tax Filing

If you are a U.S. citizen or resident alien (green card holder), the rules for filing income tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. If you reside overseas, you have until  June 15  to file your tax return but taxes due must be paid by April 15 to avoid interest charges.

Worldwide Income

If you are a US citizen, have a green card, or meet the substantial presence test, your US tax return must include your worldwide income. This isn't that bad for most people but could cause problems if you have substantial overseas income. The US has tax treaties with a number of foreign countries (there is currently no tax treaty with Taiwan) and you may be eligible for the foreign earned income exclusion and foreign tax credit.

Substantial Presence 

Do you need to file a tax return?

You should file a tax return if you expect a refund.  You are generally required to file if your income is above the amounts specified below:

Your filing status is Single and you're:
    * younger than 65 with gross income of $9,350 or more

Your filing status is Married Filing Jointly and:
    * you are both younger than 65 with a combined gross income of $18,700 or more

For Single Dependents (claimed on someone else’s tax return)

Dependent Visas for Spouses of H-1B, L-1, and F-1 Visa Holders

Dependent Visas for Spouses of H-1B, L-1, and F-1 Visa Holders

H-4 visa

The H-4 visa is available for spouses of H-1B visa holders. The H-4 visa does not allow the visa holder to work. The H-4 visa can be converted to an H-1B or F-1 but there are many obstacles such as onerous requirements of the H-1B and the high cost of education in the US. This results in many spouses who were working and successful in their country being stuck at home in the US.  

L-2 visa

NIW

The U.S. job market has looked bleak for some time and there are no definitive signs of improvement. With fewer job opportunities available, nonimmigrant visa holders should consider some alternatives to H-1B.

                                            

One alternative is to apply for a National Interest Waiver (NIW). This classification of immigrant worker does not require a job offer and the alien may self petition. The otherwise required job offer is waived for the sake of the United States’ “national interest.”  Upon approval of NIW, the alien will receive a green card.

NIW Requirements

The applicant must qualify as either an "Advanced Degree Professional" or an "Alien of Exceptional Ability."

In order to qualify for an NIW, an alien applicant must demonstrate the following"

1.   Alien seeks employment in an area the US has determined is important such as scientific research

2.   That the proposed benefit will be national in scope (e.g. publications, articles, letters of recommendation).

3.   The national interest would be adversely affected  if a labor certificate:ion were required for the alien (e.g. urgency, importance of research).

Truth and Misconceptions Regarding Anchor Babies

Truth and Misconceptions Regarding Anchor Babies

As immigration reform has received renewed attention, there is a growing debate regarding anchor babies. Anchor baby is a term describing children that are born in the U.S. to illegal aliens. Anchor baby implies that illegal aliens can “anchor” themselves in the US. A baby born in the US is automatically conferred U.S. citizenship under the 14th amendment. This amendment, ratified in 1868, was designed to prevent any State from denying citizenship to any freed slaves, or their children. In order to eliminate this benefit, there would likely need to be a constitutional amendment which is a difficult process.

Food Allergies - A Serious Business Risk for Restaurants

Food Allergies - A Serious Business Risk for Restaurants

On December 17, 2010, seventh grader Katelyn Carlson was rushed from her Chicago school for gifted students to a hospital. The 13 year old girl had a severe allergic reaction to the Chinese food she ate while at school. The girl was pronounced dead at 5:40 PM on December 17th. An autopsy determined she had died from the food allergy. This was a tragedy that could have been avoided.

The family of the student is now suing the Chinese restaurant that supplied the food for over $100,000.  The lawsuit claims that the teacher told an employee of the Chinese Inn Restaurant, at 7505 N. Milwaukee Ave. in Niles, that the food was for a class party and students in the class had peanut allergies and the restaurant agreed to provide food what was prepared without peanut oil, peanut products, and peanut flavoring. The food was later tested and it is likely that the food was cooked in peanut oil, despite the teacher's instructions.

B-2 Tourist Visas

If you have a friend or family member that is coming to the U.S. to visit you, they will generally need a B visa. The B-2 visa permits entry into the U.S. for up to 6 months to conclude their visit. Citizens or nationals of certain countries such as Japan or South Korea are eligible for the Visa Waiver Program (VWP). The VWP allows eligible citizens or nationals to travel to the U.S. for tourism or business stays of 90 days or less without obtaining a visa. There have been talks of Taiwan being accepted into the VWP but nothing has been finalized.

Generally, stays in the United States using a B-2 visa involve such activities as tourism, visiting family and obtaining health care. A B-2 tourist cannot be involved in employment while in the United States and cannot undertake an academic study program.

How to apply for a B-2 visa?