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The H-1B is a foreign worker visa in the United States that allows U.S. employers to hire foreign workers in so-called specialty occupations. The regulation and implementation of the visa program is carried out by the United States Citizenship and Immigration Services within the United States Department of Homeland Security.
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
The exclusion is an election. Taxpayers may claim the exclusion only if they file IRS Form 2555 or Form 2555-EZ. The form must be attached to a timely filed U.S. Individual Income Tax Return (IRS Form 1040) for the first year of election, or an amended timely filed return. IRS regulations allow the election with late-filed returns in some cases ...
Any employer filing a Labor Condition Application for H-1B, H-1B1, or E-3 petitions is required to maintain a public access file for each worker on such a status, as long as the worker is working and up to one year later. This file is intended to provide additional explanation for the way the employer filled the Labor Condition Application.
The student is a resident for tax purposes: In this case, if the payer is a business, and the amount paid exceeds the $600 threshold, the payer must file Form 1099-MISC. Regardless of whether the student receives a 1099-MISC, the student must file Schedules C and SE and report the income on Line 12 of Form 1040, as well as relevant amounts on ...
The following are the thresholds for determining whether an employer is classified as H-1B-dependent. Note that for the first column below, only employees in the United States should be counted, but this can include other employees on H-1B or another temporary worker status, as well as United States citizens and lawful permanent residents.