# Tax Return after leaving the US



## andreyx108b (Mar 15, 2015)

Hi guys, 

I've a question - i lived in the US, in Colorado for 2 years. 

I've left in September 2009, i've filed tax return in April 2009 - for period 2008-2009. However, I did not file any tax return in 2010 as i've assumed that I will not be considered a resident in 2009-2010 as I've spend less than 180 days in the country. However, I recently came accross a law which states that you are considered US resident if you spent more than 31 days in the US during any tax year. Therefore, i had to file tax return but failed to do so.

So my questions are: have anyone been in the same situation? 

Can I file past tax return and pay any penalties? I think i did not owe any tax, because in the previous year i got a big refund for overpaying.

Can this result in the criminal conviction, eventhough i was not in the country and was not aware of any letters etc? 

I will call IRS today and I will contact my accountant who worked with me during these years to make sure she files return on my behalf now if it is possible. 

Thank you guys.


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## Bevdeforges (Nov 16, 2007)

It depends a bit on just what sort of visa you were on, and what you were doing in the US during those 31 days.

If you were on a green card, it can get really tricky trying to get out of your US filing obligation. But far less so if you were on any other sort of "non-immigrant" visa.

As far as the 31 days thing goes, were you actually working in the US during your time there? If you were on holiday, it may not be much of a much.
Cheers,
Bev


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## andreyx108b (Mar 15, 2015)

Bevdeforges said:


> It depends a bit on just what sort of visa you were on, and what you were doing in the US during those 31 days.
> 
> If you were on a green card, it can get really tricky trying to get out of your US filing obligation. But far less so if you were on any other sort of "non-immigrant" visa.
> 
> ...


Thanks Bev for your reply. 

I was on L-1 visa (an intra company transfer visa L1) and I was working while in the US (since January 2008 to September 2009). 

I've now sent an e-mail to my accountant in Colorado and I am now waiting for her reply. I'll be happy to pay all the penalties and charges, just to sort this issue out. Hopefully it is not too late. 

I can not believe that I was so silly not to find out if I've to file tax return, and just relied on my own understanding and experience.


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## BBCWatcher (Dec 28, 2012)

You were likely a part year resident that "terminal" year -- what the IRS calls a "dual status" filer. Yes, you were probably required to file a tax return. Actually "two" returns, sort of. You file a 1040 and a 1040NR covering that last calendar year, and the 1040NR usually has a lot of zeroes. One of them is an attachment to the other, though I forget which is attached to which. (The IRS's "Tax Guide for Aliens" explains that.)

Don't panic, though. I presume you were subject to tax withholding, so there's even a reasonable chance you were eligible for a refund. (Particularly that year since there was an extra $400 in free money that most working people were eligible to get.) Unfortunately any refund is no longer collectible -- too late -- but the penalty for late filing or non-filing if you genuinely owe zero (or less) U.S. tax is zero.

One reason to get this cleaned up is it'll make sure your U.S. Social Security earnings record is tidy. (It might already be, but you never know.) If you contributed to the U.S. Social Security system and if you have at least 7 or 8 years of contributions into a treaty country's system also then you should qualify for a modest U.S. retirement benefit. That'd be a pretty good deal for working a couple years in the U.S., wouldn't it?


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## andreyx108b (Mar 15, 2015)

Hi BBCWatcher, thanks for your post, I really appreciate your input and explaining me all these, i am not panicking much anymore  

I will definitely sort it out, I've tried calling and e-malign my US accountant yesterday but she was out of the office - so now I've got to wait till Monday  and with IRS - I had to listen to the recording that they were too busy to take my call at the time I called all day yesterday - so I will try to call them again first thing Monday morning and see if they can answer and help me.

once again, thank you and have a great weekend



BBCWatcher said:


> You were likely a part year resident that "terminal" year -- what the IRS calls a "dual status" filer. Yes, you were probably required to file a tax return. Actually "two" returns, sort of. You file a 1040 and a 1040NR covering that last calendar year, and the 1040NR usually has a lot of zeroes. One of them is an attachment to the other, though I forget which is attached to which. (The IRS's "Tax Guide for Aliens" explains that.)
> 
> Don't panic, though. I presume you were subject to tax withholding, so there's even a reasonable chance you were eligible for a refund. (Particularly that year since there was an extra $400 in free money that most working people were eligible to get.) Unfortunately any refund is no longer collectible -- too late -- but the penalty for late filing or non-filing if you genuinely owe zero (or less) U.S. tax is zero.
> 
> One reason to get this cleaned up is it'll make sure your U.S. Social Security earnings record is tidy. (It might already be, but you never know.) If you contributed to the U.S. Social Security system and if you have at least 7 or 8 years of contributions into a treaty country's system also then you should qualify for a modest U.S. retirement benefit. That'd be a pretty good deal for working a couple years in the U.S., wouldn't it?


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## BBCWatcher (Dec 28, 2012)

By the way, I see you're a resident of Australia now. Australia has a social security treaty with the United States, so your contributions into the Australian social insurance system will count toward qualifying for U.S. Social Security retirement benefits. If you hit 7 years in Australia that should be enough (for the U.S. side). It'd be a modest retirement benefit, most likely, but modest is much better than zero.

One caution I should have mentioned: U.S. Social Security benefits are only collectible if either (a) you possess a particular citizenship (Russian citizenship unfortunately doesn't qualify) OR (b) you reside in a country with a social security treaty with the United States at least at the time you collect benefits. Australia is one of those countries, but Russia is not (as two examples).

You can collect U.S. Social Security retirement benefits as early as age 62 and as late as age 70. The longer you wait, the higher your monthly benefit. Your same or opposite sex legal spouse can collect spousal benefits as early as his/her age 62.

Anyway, just mark that down in your "reminder book" somewhere and don't forget to collect U.S. benefits that you (and your spouse) might be entitled to receive, assuming you're in a position (citizenship or country of residence) to receive them.


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