L1 visa in 2003, US stay only 4 months, Immig. +tax return related. Pls. help advise.

[NewUser2013]

My friend was in the USA in 2003 for just 4 months in total on a L1 visa.

The work completed sooner than thought earlier, and he returned to India after those 4 months of stay in the USA in L1 visa.
He had received the Salary / pay slip stubs and a W2 form from his employer (showing how much as been deducted as tax ,etc.). He thought that was the end of it all - i.e. no need to file any return etc. The gross for those 4 months totals to $13000.

Since he left the country and returned back to India to continue his work with the company in India, he did not realize he had to file a USA tax return too that year (even though it was only for those 4 months of stay altogether). He is confused now, reading somewhere on the internet that even if you were in USA for 1 day on L1 visa, you have to file a tax return ? Since he read this in internet, he is not sure about that even now, and hence this question in this professional forum.

The question is:

1. Can he (if he is required at all) file the past tax return now in 2013 - i.e. for that past year of 2003? those 4 months income in USA; nothing else)?

2. Would it cause any bad record in his name or would it have caused any issue already, just because he had not filed that return that year? And if so, what can be done to resolve it... would filing that return now, resolve it?

All he has with him now are his SSN number, W2 form from his past employer, and the 4 months pay stub.
Of course, he has handed over the I-94 to the airport people when exiting USA, so immigration will anyway know he has left the country after 4 months of stay in USA.
Also he takes it that his employer would also informed the IRS (obviously as a matter of routine) that he had left USA from that job.

He has never visited USA before those 4 months stay in 2003, nor has he ever visited USA after that period.

Please help with any info what needs to be done now, if at all something can be done.
He is very confused and worried as to how this will affect if he wishes to travel to USA in future for pleasure purposes, for example.
He is a British citizen now.

[raghvi]

My friend was in the USA in 2003 for just 4 months in total on a L1 visa.

The work completed sooner than thought earlier, and he returned to India after those 4 months of stay in the USA in L1 visa.
He had received the Salary / pay slip stubs and a W2 form from his employer (showing how much as been deducted as tax ,etc.). He thought that was the end of it all - i.e. no need to file any return etc. The gross for those 4 months totals to $13000.

Since he left the country and returned back to India to continue his work with the company in India, he did not realize he had to file a USA tax return too that year (even though it was only for those 4 months of stay altogether). He is confused now, reading somewhere on the internet that even if you were in USA for 1 day on L1 visa, you have to file a tax return ? Since he read this in internet, he is not sure about that even now, and hence this question in this professional forum.

The question is:

1. Can he (if he is required at all) file the past tax return now in 2013 - i.e. for that past year of 2003? those 4 months income in USA; nothing else)?

2. Would it cause any bad record in his name or would it have caused any issue already, just because he had not filed that return that year? And if so, what can be done to resolve it... would filing that return now, resolve it?

All he has with him now are his SSN number, W2 form from his past employer, and the 4 months pay stub.
Of course, he has handed over the I-94 to the airport people when exiting USA, so immigration will anyway know he has left the country after 4 months of stay in USA.
Also he takes it that his employer would also informed the IRS (obviously as a matter of routine) that he had left USA from that job.

He has never visited USA before those 4 months stay in 2003, nor has he ever visited USA after that period.

Please help with any info what needs to be done now, if at all something can be done.
He is very confused and worried as to how this will affect if he wishes to travel to USA in future for pleasure purposes, for example.
He is a British citizen now.

This is a taxation related query not immigration related.

I doubt your friend would be owing any taxes as such, he might be entitled to a refund maybe around 1-2 K USD(my rough guess)though so if he didnt file it he was at the losing end.

There is no penalty for failure to file if you are due a refund. But, if you wait to file a return or otherwise claim a refund, you risk losing a refund altogether. An original return claiming a refund must be filed within 3 years of its due date for a refund to be allowed in most instances.

I believe he can still file it,

You would need to talk to a tax expert to determine the options.

This is my opinion not legal advice.

[NewUser2013]

Hi,

Thanks a lot for your reply.

I understand my main question was around the tax bits, and your reply actually helps there

But the second point in my post was to actually do with immigration.
I probably not worded it correctly.

What I meant there was, given the fact that the return has not be filed, potentially having no major effect since he may have paid more tax than required etc., the second point is about whether he may have any issues when entering USA next time as a visitor for pleasure purposes in his visa waiver program status as British.

Would they question to why he may not filed the return etc.
Or should he talk to IRS, get the tax return aspect confirmed as no problem as the status-quo and then only even think about even travelling to USA.

As for the tax bits, he will be consulting a tax consultant and see what needs doing there, if at all any is required.

[raghvi]

I dont think so it will have any impact.

The question, if at all , may come up later on if your friend decides to become a US Permanent resident or a US citizen.

This is my opinion not legal advice.

[NewUser2013]

Hi

Thanks for your replies. Really appreciate it.

Best regards.