- PIPS can answer any questions you have about your visa status (legally working in the U.S. and reentering the U.S. with the proper visa documents).
- Tax laws are completely separate from visa laws.
- As a result, PIPS CANNOT answer any tax questions. Please review the below tax information and resources.
FREE Non-Resident Tax Software
You Must File Tax Forms Each Year Even If Your Do Not Earn Money from a U.S. Source
All non-immigrant visa holders (J, H, F, E, O and TN) must file tax forms even if they did not earn money from a U.S. source. Filing tax return forms does not mean that you will pay taxes, but that you are complying with Internal Revenue (IRS) laws to report whether you had any income.
- If you were physically present in the United States for any part of 2016 and were paid any money by a U.S. source, you must complete 2016 tax forms by April 18, 2017.
- If you were physically present in the United States for any part of 2016 and were NOT paid any money by a U.S. source, you must file at least one 2016 tax form by June 18, 2017.
- If you were not in the United States at all during 2016 you do not need to complete any tax forms at this time.
If You Receive Income from a U.S. Source
- You will complete payroll forms at your U.S. hospital orientation.
- You are subject to U.S. Federal, State, Social Security, and Medicare taxes while in the U.S. The Partners Payroll Office will assist you with any questions about taxes withheld from your paycheck. You may also reference IRS Publication 515 (Withholding of Tax on Nonresident Aliens) for details.
- Tax Treaties may exempt some individuals from paying U.S. Federal and Massachusetts taxes. Each country has different Tax Treaty rules. The Partners Payroll Office will assist you with any Tax Treaty questions, and you may reference IRS Publication 901 (Tax Treaties).
- Federal tax guide
- Massachusetts State Frequently Asked Questions Nonresidents and Part-Year Residents
If You Do Not Receive Money from a U.S. Source
A Social Security Number or an Individual Tax Identification Number (ITIN) is required to file tax forms. Those who do not have a Social Security Number and those who are not be eligible for a Social Security Number (such as a dependent family in J-2, E-3D , H-4, TD, etc.) may apply for an Individual Tax Identification Number (ITIN) to complete tax forms.
- To apply for an ITIN, download Form W-7 and follow the W-7 instructions.
International income tax obligation is very complex. If you have a very complicated tax situation, you may want to seek the advice of an international tax expert. The following is a list of tax accountants and tax attorneys who specialize in foreign national tax filings and returns (please be sure to ask about their fees to file your taxes or to answer your questions—you will be responsible for any fees).
Vacovec, Mayotte & Singer, LLP
Two Newton Place
255 Washington Street, Suite 340
Newton, MA 02458
Contact: Paula Singer
Freshman and Ferraro PC
400 Commonwealth Avenue
Boston, MA 02115
Contact: Joann Ferraro
or Ken Freshman
Law Offices of Meilman & Costa
70 Wells Avenue
Newton, MA 02459
Contact: Stephanie K. Meilman
Internal Revenue Service (IRS)
(free service, but be very specific in explaining that you are in a visa status; normal tax laws usually do not apply to you)
JFK Federal Building
25 New Sudbury Street, 7th Floor
Boston, MA 02203