I worked in U.S from Aug 2017- Aug 2018 on L1 visa. I still have my U.S bank account that produces interest income. The interest income is not taxed in U.S due to tax treaty. Do I have to file a tax return for 2019?

lollercopter · ‎February 8, 2020

DavidS127 · ‎February 8, 2020

No, if your only US income was US bank account interest income that is not connected with a trade or business, you are not required to file a nonresident tax return. See IRS Publication 519 at this link for more information on interest income taxation.

If the interest income is connected with a trade or business, you may need to file a US nonresident tax return (Form 1040-NR) and then apply the tax treaty benefits. See IRS Publication 901 at this link for the tax treaty provisions related to your resident country.

You are a nonresident for US tax purposes because you do not meet the substantial presence test for 2019.

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DavidS127 · ‎February 8, 2020

No, if your only US income was US bank account interest income that is not connected with a trade or business, you are not required to file a nonresident tax return. See IRS Publication 519 at this link for more information on interest income taxation.

If the interest income is connected with a trade or business, you may need to file a US nonresident tax return (Form 1040-NR) and then apply the tax treaty benefits. See IRS Publication 901 at this link for the tax treaty provisions related to your resident country.

You are a nonresident for US tax purposes because you do not meet the substantial presence test for 2019.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

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