How to file with IRS as a non-resident J1 intern?

[Kinan97]

Hi,
I´m a law student from Germany. I worked for 2 months in 2018 as an intern for a law firm in New York. I had the required J1 Visa. I was payed 1500 $ per months through checks. As far as I know, my employer didn´t withhold taxes, as he considered me to be an independent contractor. Now I have to file with the IRS. The form 1040-NR-EZ seems to be the form for non-resident J1 interns. The problem is, that I would have to attach the W-2 form, which my employer can´t issue, as I was considered an independent contractor and as J1 interns are exempt from social security contributions.

So my question is: do I have to file with the IRS and if yes, what form do I have to use as an J1 intern (independent contractor)?
Please excuse my bad English.

Thanks for your help and kind regards from Germany

 

[PayrollHRGuy]

According to the IRS 1040-NR-EZ...

https://www.irs.gov/forms-pubs/about-form-1040-nr-ez

You may be able to use this form if your only income from U.S. sources is wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and you do not claim any dependents.

If you were paid with scholarship or fellowship grants you should have received a 1099-MISC (I'm almost sure of this) which should be usable with the 1040-NR-EZ.

This link should help further.

https://www.irs.gov/taxtopics/tc421

 

[FlyingRon]

You only need to attach W-2 if you receive W-2s. You only receive a W-2 if you are an employee. If not, you report taxable income on schedule C and attach that.

However, if the sum total of your gross income was $1500, you're not likely required to file a return anyhow. Why do you think you must?

 

[PayrollHRGuy]

$3K. He worked for 2 months. But that alone wouldn't trigger needing to file either.

 

[Kinan97]

According to the IRS 1040-NR-EZ...

https://www.irs.gov/forms-pubs/about-form-1040-nr-ez

If you were paid with scholarship or fellowship grants you should have received a 1099-MISC (I'm almost sure of this) which should be usable with the 1040-NR-EZ.

This link should help further.

https://www.irs.gov/taxtopics/tc421

Thank you for the quick answer! I was paid by my employer. I wrote an invoice every month and he gave me a check. I don´t think, that is considered a fellowship grant.

 

[Kinan97]

You only need to attach W-2 if you receive W-2s. You only receive a W-2 if you are an employee. If not, you report taxable income on schedule C and attach that.

However, if the sum total of your gross income was $1500, you're not likely required to file a return anyhow. Why do you think you must?

But wouldn´t a reporting on schedule C assume that I´m running an own business?

I thought everyone is required to file a return? Especially as my employer didn´t withhold taxes, so I didn´t pay one penny yet.

 

[PayrollHRGuy]

Working as an independent contractor you did run your own business. There is a Schedule C-EZ that will likely be easier to complete. Though I don't think you will be able to use the 1040-NR-EZ. You will need to use the 1040-NR.

https://www.irs.gov/forms-pubs/about-schedule-c-ez-form-1040
I'm not going to comment on the requirement to file. But you didn't say if you received any sort of 1099. Did you?

 

[Kinan97]

Working as an independent contractor you did run your own business. There is a Schedule C-EZ that will likely be easier to complete. Though I don't think you will be able to use the 1040-NR-EZ. You will need to use the 1040-NR.

https://www.irs.gov/forms-pubs/about-schedule-c-ez-form-1040
I'm not going to comment on the requirement to file. But you didn't say if you received any sort of 1099. Did you?

No, I didn´t receive anything

 

[FlyingRon]

Yeah, I've got my doubts about the OP being an IC, but absent knowing the exact nature of the internship and the fact that the $$$ here is so small, it's not likely to make a difference.

 

[LdiJ]

Yeah, I've got my doubts about the OP being an IC, but absent knowing the exact nature of the internship and the fact that the $$$ here is so small, it's not likely to make a difference.

He is also not required to file social security or medicare taxes therefore I don't believe that he would need to file a schedule C. I think that he could just file it as other income.