Federal Income Taxes
If you are a U.S. citizen, a permanent resident alien (i.e., you hold a “green card”) or if you meet certain residency requirements, you must file U.S. IRS Form 1040, U.S. Individual Income Tax Return, and report and pay taxes on your worldwide income.
In most cases, if you also pay income tax to a foreign country on income earned outside the United States, you will receive a credit against your U.S. income tax, so you pay tax on the foreign income just once.
If you live abroad but work in the United States temporarily and, thus, earn income from sources within the United States, you must file U.S. IRS Form 1040-NR, U.S. Nonresident Alien Income Tax Return, to report and pay taxes on your U.S. income only.
In most cases, your U.S. income tax return for each calendar year is due and should be filed by April 15 of the following year.
To obtain current tax forms or government assistance in understanding U.S. tax laws and completing the required forms, visit the
IRS Web site.
New York State Income Taxes
If you reside in New York state, your state tax filing and payment obligations are generally the same as your U.S. obligations. You must report and pay tax on your worldwide income, file a tax return (or extension request) and pay the tax for each year by April 15 of the following year. Full-year New York State residents file NYS Form IT-201, Resident Income Tax Return. Others file NYS Form IT-203, Nonresident and Part-Year Resident Income Tax Return.
If you live in a neighboring state but work in New York state, or if you have earnings from more than one state, you will likely have to file state tax returns in each state. In general, however, you will pay tax on your income only once.