Tax information for foreign Fermilab users

The requirement to file a tax return applies to almost everyone who spends time in the U.S.

For many, this involves filing a form with the Internal Revenue Service (IRS) that merely reports certain types of income. If you spend a significant amount of time in the U.S. you also could need to pay U.S. taxes on worldwide income. The obligations to file or pay can arise even if you do not receive funds from the U.S., have no U.S.-employment and have no other ties to the U.S.

The deadline for paying U.S. taxes is April 18, 2011. Individuals on J, F, B-1 or a Visa Waiver who have visited or stayed in the U.S. for 183 days or more over any three years should speak with a tax professional. Fermilab’s Visa Office can provide referrals; however, Fermilab’s Payroll Department and Visa Office do not have the expertise to advise anyone on this issue.