I am a European citizen, living outside of the US
working for an American company.
In 2015, I worked outside of the US, for the Latin american Market, but on a US payroll.
In 2015, I spent around 2,5 Months in the US.
I lived and worked in the US in 2014 on an OPT status and filled my taxes
as a non resident Alien
, given the 5 year exemption. I studied in the US from 2011-2013 on an F1 status
My company withhold income tax
, and I am wondering if I actually have to pay 2015 taxes in the US. My understanding is that given my previous F1 status I am a non resident alien (NRA) for 5 years since I am exempt
According to the IRS
website, a NRA usually is subject to U.S. income
tax only on U.S. source income. Additionally, the factor determining source for "Salaries, wages, and other compensation
" is referred to as "Where services were performed".
Since services were performed outside of the US, do I pay taxes for the Entire year, the 2,5 months I spent in the US, or none at all?