# Filing 2014 US tax for E3 visa holder, now living in Australia



## jesstelford

From January 1st, 2014 - August 5th 2014, I was living in the US on an E3 visa (no dependants / spouse / etc).

I am now once again living in Australia, where I have been working full time through to the end of 2014.

I now need to file my US 2014 tax return.

What is the best way to go about this? I am struggling to find a tax professional in Sydney who can help, and the complexities of filing are overwhelming.

Thanks for any and all help provided! 

Jess.


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## BBCWatcher

Wow, good question! The E-3 is a unique visa since it applies only to Australians. I think it's technically a non-immigrant visa, but it's a weird one because it can act effectively like an immigrant visa. Assuming you've abandoned U.S. residence, I think you have the option to file as a "dual status alien" for tax year 2014. IRS Publication 519 is where you want to start to understand what that means and how it works, but (briefly) you would file IRS Form 1040 to cover your U.S. tenure (through August 5), with worldwide income during that period, and IRS Form 1040NR to cover the remainder of the year (and your U.S. source income). I'm not sure if tax preparation software knows how to handle dual status alien tax years, but you can start with the free ones like TaxAct.com and TaxSlayer.com.

Alternatively, and as Publication 519 probably explains, I think you also have the option to file as if you were a full year resident using only IRS Form 1040. Especially given that Australia has a comparatively high income tax, that might be the better option for you anyway. You'd take a Foreign Tax Credit in the U.S. on Australian (and other foreign income tax) in 2014, so that would seem like it'd work nicely.

Before you do anything else, fill out and send in IRS Form 4868. That'll extend your filing deadline (measured in terms of receipt at the IRS) to October 15, 2015. You should still have enough time if you do that right now even assuming you use postal airmail -- that letter should get from Australia to the U.S. in time if you mail it on Monday (or sooner). Form 4868 needs to be in the IRS's hands by April 15. If you think you still owe some U.S. income tax then make your best guess how much that is and send a payment to the IRS by April 15. Otherwise you'll have some interest to pay when you settle up later this year. Not the end of the world, but nice to avoid if possible. Then you can worry about finding a tax accountant if that's what you want to do.

The next deadline will then be June 30, 2015, when your 2014 FinCEN Form 114 is due. I think since you were a U.S. person for at least part of the year you're still required to file that form. You file that form electronically, but don't wait until the last minute.


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