Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
Federal alien status ≠ NC domicile. Part-year residents file D-400 with Schedule PN; TCJA suspends most federal moving deductions (Armed Forces exception). Cary/RTP compliance planning｜YCL Free Consultation.
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Nonresident aliens give W-8BEN; U.S. persons give W-9. U.S.-source FDAP often withheld at 30%, with treaty reductions when valid. Notify within 30 days after residency. Cary/RTP compliance planning｜YCL Free Consultation.
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NRNC decedents: U.S.-situs assets, the $60,000 Form 706-NA threshold, and domicile ≠ income-tax residency—family compliance education, not product sales.
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Donor-side Form 709 vs 709-NA: annual exclusion, noncitizen-spouse caps, and a clear line vs recipient Form 3520—immigrant family compliance planning.
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How mixed-status couples use §6013(g)/(h) to treat a nonresident spouse as a resident for a joint return—worldwide income, statements, and revocation—Cary/RTP compliance planning.
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Family ITIN Form W-7: spouse/dependent allowable benefits; renew only when used on a return; e-file accepts ITIN/SSN mismatch with W-2 SSN as issued. Distinct from founders ITIN guide｜YCL Free Consultation.
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Long-term resident 8-of-15 test; covered-expatriate thresholds (2025 Form 8854 instructions); 5-year certification; mark-to-market overview. Compliance planning｜YCL Free Consultation.
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Under the green card test, LPRs generally file Form 1040 on worldwide income; abandonment/I-407 and tax residency end dates can diverge; pre-immigration FBAR/8938/3520 awareness (see existing articles). YCL Free Consultation.
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U.S.–China treaty student/teacher articles require text-and-facts fit; withholding via 8233 or W-8BEN; Form 8833 disclosure often needed; saving clause after U.S. residency. Compliance education—not loophole marketing｜YCL Free Consultation.
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F-1 student exempt individuals generally ≤5 calendar years; CPT/OPT wages are usually U.S.-source; scholarship sourcing differs; hand off to SPT after exempt years. Triangle internationals｜not visa advice｜YCL Free Consultation.
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H-1B/L-1/O-1 days generally count for SPT; FICA usually applies; NRAs use Notice 1392 for Form W-4; switch 1040-NR→1040 after residency. Cary/RTP tech｜YCL Free Consultation.
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F/J/M/Q exempt individuals generally file Form 8843—even with no U.S. income. Student vs teacher/trainee year limits; Austin mailing if no return. NCSU, Duke, UNC, RTP｜YCL Free Consultation.
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Form 1040 vs 1040-NR: U.S.-source income, ECI, FDAP withholding, and Schedule OI—compliance basics for Cary/RTP short-year H-1B, students, and scholars.
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Arrival/departure dual-status filing: 1040 vs 1040-NR packaging, first-year choice 31-day + 75% tests, statement and Form 4868—irrevocable without IRS approval.
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Visa status ≠tax residency. Self-check the 31+183 weighted Substantial Presence Test, Form 8840 closer connection, and student exempt days—Cary/RTP compliance planning.
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Articles are general information, not tax or legal advice for your specific situation.
