Tax form for temporary worker

What is the name of your state? Texas

I have a friend that came to the states in April and worked here for 2 months on a business trip - this means that his salary was paid in his home countrie's currency and bank. While here, he was on a per-diem. Then he came back on the 23rd of August for a long term assignment (L1 visa) and now he is in a US payroll, paid in US$. He is a married man with 2 children but they are not here with him.

Does he have to use the 1040NR or can he use the 1040EZ form?

JU

Can't really answer that here without more information.

What country?

Does he intend to stay? Is he still here? When did he leave? Does his wife have income in the foreign country? Will he have to pay taxes to the foreign country on this income? Is this the only time he was here, or was he here in '02 or '03?

Sounds like an NR to me, but you really should have him take his info to a professional who deals with a lot of international returns.

Snipes

Thank you for your reply.

He is from Brazil, he will stay at least through 2005 in the US. His wife works in Brazil and pays taxes there. He, however, does not have to pay taxes on wages in the US. 2004 was the first time in the US.

I thought he needed the NR since he was a non-resident but it seems he passes the "physical presence test" which makes him a resident for tax purposes.

I appreciate your opinion on if you still believe he needs to see a professional.

JU

Yes, he should file as a resident, unless he had income in Brazil in '04 as well as his US income. If that is the case, he should file dual status, non-resident for the portion up until he met the substantial presence test, and resident for afterwards.

In that case also, he should have his return done by an experienced pro.

Note that his ONLY available filing status will be Married Filing Separate, since he is legally married.

For '05, his status will be resident.

Snipes