I am a G4 visa holder and I have worked at the UN since 21 April 2014. I left the U.S. on 28 Jan 2017. I have a capital gain. Do I need to file tax for 2017?

[jessiexujunyan]

Hi, I am a G4 visa holder from 21 March 2014 to 26 June 2020. I left the U.S. since 28 Jan 2017 and became a mother on 16 April 2017. Since I am out of the U.S. since 28 Jan 2017, should I still file tax for my capital gain with the amount of $22,916? If yes, what is the best product/service for me to file tax? Please note that the capital gain is my only income as my salary at the UN are tax-free.

For your reference, please find attached my travel history and 1099 form. 

[PII Attachments removed]

[KarenJ · Accepted solution]

As you were in the US less than 183 days, you will be considered a nonresident for capital gains taxation with your G4 visa.   Nonresidents are not taxed on capital gains (only sale of real property).  

US taxation of the capital gains of a G-IV visa holder involves a different residency test, namely, such individuals are subject to a 30 percent tax on US source capital gains if they are present in the US for 183 days or more in any taxable year.  Absent this special rule, nonresident aliens, including G-IV visa holders, are not subject to US tax on capital gains, whether US source or not, except for capital gains on the sale of real property located in the US.  For purposes of imposition of US estate and gift taxes on a G-IV visa holder, the determining factor is whether the individual is domiciled in the US.

[jessiexujunyan]

Thanks Karen J to confirm that I don't need to pay tax. But do i need to file tax in my situation for 2017?