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New Member
posted Feb 6, 2024 6:05:36 PM

How to report tax-exempt income received from international organization?

I am a US resident for tax purposes that is currently on a G4 visa in the US (not a US citizen or Green card holder). IRS website (below) says the income I received from an international organization (World Bank) is not subject to income taxes. But do I have to report this on Form 1040? And if so, how do I report it in Turbotax and claim the credit?
 
PS: I am classified as a resident alien for tax purposes due to meeting the 'substantial presence test' as I was in the US on a different visa in the US before transitioning to a G4 visa.

https://www.irs.gov/individuals/international-taxpayers/employees-of-a-foreign-government-or-international-organization-how-to-report-compensation

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1 Replies
Expert Alumni
Feb 7, 2024 6:56:46 PM

You need to report the income on your tax return and then enter an adjustment to remove it. That way you can explain why the income isn't taxable.

 

First, enter the income in the Foreign Earned Income and Exclusion section that you will find under Less Common Income in the Wages and Income section of TurboTax. On the screen that asks What Form(s) Was Foreign Income Reported on? answer A Statement from my foreign employer. You will be asked if you want to try to exclude the income, to which you should answer "no". You will be asked if you want to delete form 2555, to which you will answer "yes".

 

The income will appear on your form 1040, line 1(h) as other earned income. 

 

To remove the income from taxation, follow theses steps:

 

1. From the Federal menu in TurboTax find Wages and Income 

2. Find Less Common Income

3. Choose Miscellaneous Income, 1099-A, 1099-C

4. Choose Other Reportable Income

5. Enter a description of the treaty and the adjustment as a negative number

 

You must complete Form 8833 Treaty-Based return position disclosure and include with your return. That form is not available in TurboTax, so you will need to complete that separately and attach it to your tax return that you would mail in. Here is a link to the form:  Treaty income adjustment