@pk @Opus 17
Many thanks for your both help. Mark comes from Hong Kong and I know him in the state. He held h1b visa in 2022 and 2023. The company asked him to come back Hong Kong at the beginning of 2024 (Jan 8th left the state and he had no salary for the first 10 days and stops his h1b visa). He stayed in the US for 100 days and 300 days in 2022 and 2023. He doesnt earn any wage from US yet in 2024 yet (may be some US bank interests). He had some toursim in the US for 2024 and have stayed in the US for 20 days in total. Now, the company wants to send him again into US for h1b visa.
Based on 183 days rules, he stays 100/6+300/3+20 =137 days. 183- 137 = 46 days.
1. Can Mark understand it like that way? If he stays in the state for 46 days or more from now on, he needs to pay global tax. If he stays in the state for less than 46 days, he only pays his US sourced income.
2. All of his Hong Kong income doesnt need to pay social security and medicare system and FICA tax
3. If he needs to pay global tax (more than 46 days), his hong kong tax credit can be used to deduct some US tax. When he comes to the US, it is better for him to make estimated tax payments to the IRS in 2024 for 2024 tax (rather than 2025) to avoid the tax penalty?
4. If he needs to pay the estimated tax, where could he pay it?
Is the understanding correct? Mark really appreciates the help.
Thanks,
Helen
