The L-1 visa (work visa) taxpayers will pay the U.S. tax
based on the source of income and the number of days stayed in the U.S.
If you are not meeting Substantial Presence Test (183 days
test), you will have to file a Nonresident Tax Return, Form 1040NR. You are taxed only income from U.S. sources.
Turbo Tax is partnered with Sprintax, you will be able to
file a non-resident tax return using the link below:
https://www.sprintax.com/non-resident-alien-tax-1040nr-turbotax.html
Note: If the
Substantial Presence Test is met, an individual would have to file a Resident
Tax Return, form 1040.
Please refer to the links below for more details on
Nonresident taxation and Substantial Presence Test and Alien Residence Examples
(L-1 visa is example 5)
https://www.irs.gov/Individuals/International-Taxpayers/Alien-Residency-Examples
https://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test
https://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens
