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Must this NRA File?

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    #1

    Must this NRA File?

    He was here in the US for the last 3 months of 2013 only. He has a Type 1 VISA (artist) and made only $1,300 on a 1099-MISC from a music school for teaching. I'm assuming he has to file (and I'm assuming a 1040-NR). Would anyone believe he does not have to file?
    He was not her at all in 2012 and he was here for several months in 2011.
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    #2
    he earned more than $400 so I would think he has to file schedule C and maybe SE?, but I have no experience doing returns for Visa client, so can't give info.

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      #3
      Self-employment

      Under certain circumstances, a nonresident alien is not subject to self-employment tax. This gets really complicated really fast. It depends on which country they are from, tax treaties, and other variables.

      This doesn't really answer the question of whether the person is even required to file. I am responding to the comment made above regarding $400 or more of self-employment income.

      BMK
      Burton M. Koss
      koss@usakoss.net

      ____________________________________
      The map is not the territory...
      and the instruction book is not the process.

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        #4
        You might also look to see if the Qualified Performing Artist rules apply.

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