Accurate tax returns across three jurisdictions

J-1 visa and non-resident returns: Form 1040-NR

Most J-1 visa holders are non-resident aliens for tax purposes and must file Form 1040-NR, not Form 1040. Filing the wrong form is the most common error in this group, and consumer tax software is usually the cause, because most of it is built for residents and quietly produces a 1040.

Two things are commonly left on the table. The first is a tax treaty position: the US has treaties with more than 60 countries, and many exempt a defined amount of income for students, trainees, teachers and researchers. Claiming it requires the correct treaty article cited on the return. The second is a FICA refund. Employers frequently withhold Social Security and Medicare from J-1 wages when the exemption applies, and that money is recoverable, but it takes a claim rather than a checkbox.

We prepare 1040-NR returns from $100, including the treaty analysis and the FICA refund claim where one applies. That is a person preparing your return, not software asking you to self-assess your own residency status.

If you are on a J-1 visa specifically, our J-1 visa tax return service covers the whole picture: Form 1040-NR, Form 8843, treaty claims, the FICA refund and any state returns.

Which US business return does your entity file?

It depends on the entity type and, for LLCs, on which tax election has been made. The table below covers the common cases.

Can you file a return for a prior year?

Yes. Late returns and amended returns for prior years are routine work rather than an exception.

Two practical points. Refunds generally expire: a refund claim must usually be filed within three years of the original due date, so an unfiled 2022 return still has value while an unfiled 2018 one probably does not. And where the unfiled years involve foreign accounts or income, quietly filing the back years and making a formal voluntary disclosure carry different consequences. We tell you which route fits your facts before you commit to one.

Do you sign and file the return?

For CPA firm work, no. Your firm reviews, signs and files under its own PTIN, and we prepare to your standards with workpapers your reviewer can follow.

For individuals and businesses engaging us directly, we prepare the return, walk you through it, and tell you clearly at the outset who is signing. We would rather be explicit about that than let a client assume they have bought something they have not. See our CPA firm model for how the white-label side works.