# Substantial presence test L1 + ESTA



## maximus83 (Feb 25, 2016)

Hoping somebody can help me here...
I spent more than 183 days in US (using the substantial presence test)
However, only 60 days are with my L1 visa (came to work here, but still employed by foreign company and paid in Spain)
Previous visits where ESTA entries, not for work.
Do I still need to pay taxes here?


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## EVHB (Feb 11, 2008)

You spent in total 4 months in the US as a tourist? Without a visa? And during these 40 months, you didn't work at all, didn't visit the company in the US?


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## BBCWatcher (Dec 28, 2012)

Check IRS Publication 519 for more details, but yes, it appears to me you were a U.S. tax resident. Whether you _owe_ any U.S. income tax is a separate question, but if you were/are a U.S. tax resident you have a filing obligation.


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## Bevdeforges (Nov 16, 2007)

As we've so often said, it really doesn't matter who your employer may be, nor where your pay is deposited - if you are doing work while physically present in the US, then you are working in the US and potentially subject to US taxes. (Spain would definitely see things the same way if the tables were reversed.)
Cheers,
Bev


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