1040-NR Filling Taxes Via Sprintax

[AsimAyyub]

Hello Everyone,

If a person didn't came in USA since 2018 and he is non resident on B1/B2 business Visa but he has single member LLC under his name and he is the only owner of that LLC, he made money last year only in 2024 and received few 1099-k forms form different merchants like PayPal, Stripe, QuickBooks merchant etc. He is going to file his 1040-NR for Federal using Sprintax platform but my question is does he need to file NJ state return? because Sprintax showing he doesn't need to based on the information he put it in. So my question is does he require to file a NJ state return too? his business is purely service based business which is online. he never file his taxes since the LLC was formed because it's a single member LLC and he never had enough income to file his taxes. In 2023 he just sent a zero dollar returns to federal and NJ state.

I appreciate all the help and guidance on that. 

Thanks,

[PII Removed] 

[MaryK4]

If he was a New Jersey state resident, he would have to file a state return unless his income was under the filing threshold.  Filers with income of $10,000 or less (single filers, married persons filing separately) or $20,000 or less(married couples filing jointly, heads of household, and surviving spouses) pay no tax and are not required to file.

[AsimAyyub]

As I said he is non resident not a citizen and hold business visa which is already expires as well. His LLC is registered in NJ. Whenever he come he come to NJ and spend few months and leave, but he was not in even united states during 2024, and as I mentioned he visited last time USA back in 2018. 

[MaryK4]

Thank you for the clarification.  If he did not work in New Jersey, he would not be required to file a New Jersey tax return.  @AsimAyyub 

[AsimAyyub]

Thanks so much for your answer. He did work in 2024 but the business he conducted was online, obviously he has clients all over from the US. 

[DaveF1006]

No. If he did not reside or work in NJ, he does not need to file a NJ return.