L1 visa taxes?

[simon86]

Hi, it's my understanding that L1 visa holders have to file a 1040 if they pass the substantial presence test plus FBAR.

But would the L1 visa holder's employer also have to file any other form on their behalf?

[Lewis-H]

The L-1 visa (work visa) taxpayers will pay the U.S. tax based on the source of income and the number of days stayed in the U.S. If you are not meeting Substantial Presence Test (183 days test), you will have to file a Nonresident Tax Return, Form 1040NR. You are taxed only income from U.S. sources.