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Questions Answered by Matthew R. Porter
1 Answer | Asked in Tax Law and Immigration Law for California on
Q: Can my foreign partner with ITIN and a USA bank simply file a 1040 or does he have to file a 1040NR?

Can my foreign partner (who only visits the USA and does not live in the USA) with ITIN and a USA bank account simply file an IRS form 1040 instead of 1040NR? Also would this partner need to declare his foreign (Irish) income on the 1040?

Matthew R. Porter
Matthew R. Porter
answered on Dec 20, 2022

U.S. tax residents are subject to worldwide taxation. Your friend should discuss this situation with an experienced international tax accountant to determine if there is an opportunity to make an election to be treated as a U.S. tax resident. If there is an election to be treated as a U.S. tax... View More

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