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Nonimmigrant Visa Holders and U.S. Taxes

I am in the United States on a nonimmigrant visa. Do I have to pay U.S. income taxes?

Even if you are not a permanent resident of the United States, you may have to pay U.S. taxes. You will be considered a tax resident for the year if you spend 183 days or more in the United States. The IRS may also "weight" the number of days you have been in the country for the past 3 years to determine your tax status. So if you have been in the country for a total of 183 days in the past 3 years, you are considered a tax resident-unless you have spent fewer than 30 days in this country in the current tax year. And if you spend less than 183 days of the current year in the United States and have a tax home in another country, you are not considered a tax resident. If you are a tax resident, you must file U.S. tax return Form 1040 each year by April 15. Failure to comply with U.S. tax laws can also make it more difficult for you to obtain permanent residency should you ever want to apply for it. To find out more, visit the IRS Web site at www.irs.gov.