Hello, could you be so kind to advise on the following, please?
In 2012-2014, I was a NRA F-1 student, filed for taxes accordingly, and claimed the US-Germany tax treaty benefits (the $9K exemption). In 2015, I had adjusted my status to a RA H-1B worker and have been filing my taxes as usual, without claiming any tax treaty benefits, ever since.
I have not received any notices but the treaty contains a clause stipulating the retroactive loss of tax benefits should the beneficiary stay in the US for more than 4 years. If at all possible, I would like a clarification on what, how, when, where to file and what the consequences are, please. My main concerns include penalties, interest, and the statute of limitations.
Is there a law / guideline regulating this process? As far as I can see, Publication 901, Instructions for Form 1040X, and the text of the tax treaty do provide an adequate explanation on this!
Please let me know if you have questions and thank you very much for any help!
In 2012-2014, I was a NRA F-1 student, filed for taxes accordingly, and claimed the US-Germany tax treaty benefits (the $9K exemption). In 2015, I had adjusted my status to a RA H-1B worker and have been filing my taxes as usual, without claiming any tax treaty benefits, ever since.
I have not received any notices but the treaty contains a clause stipulating the retroactive loss of tax benefits should the beneficiary stay in the US for more than 4 years. If at all possible, I would like a clarification on what, how, when, where to file and what the consequences are, please. My main concerns include penalties, interest, and the statute of limitations.
Is there a law / guideline regulating this process? As far as I can see, Publication 901, Instructions for Form 1040X, and the text of the tax treaty do provide an adequate explanation on this!
Please let me know if you have questions and thank you very much for any help!
How to Handle Retroactive Loss of Usa-Germany Income Tax Treaty Benefits
Aucun commentaire:
Enregistrer un commentaire