R1 and R2 visas

[MAMalody]

I have some new folks that just came in and they have a couple of issues that I have not dealt with before. He is a pastor.

1. I suspect they would be required topay SE tax.

2. I don't deal with visa issues so the question is also would they qualify for EIC.

[Koss]

Nonresident Alien?

The first thing you should do is determine whether they are resident aliens or nonresident aliens.

Start with Publication 519.

Then you've got other issues associated with the fact that he's a pastor.

I haven't done a clergy return in a while. But there are definitely things to look at there.

FYI: If he's a true nonresident alien, who will file Form 1040NR, then he may be exempt from all FICA tax, regardless of whether he is a clergyman or a plumber. In general, nonresident aliens don't pay social security or self-employment tax, because they are not eligible for social security benefits. There are some exceptions to this rule, like if they happen to be from Canada. So you have to be careful.

BMK

[MAMalody]

I will keep those points in mind. Thanks for the pointers.