Do I need to file if I've worked or had income from the USA?

In most cases, yes.

The USA taxes non-residents on their US sourced income, but however this is subject to the provisions of the tax treaty between the USA and New Zealand.

To be clear, a non-resident is a:

Non-US citizen
Non-green card holder
Somebody who has only entered the USA for a temporary period, and under 183 days*

*Subject to the substantial presence test

When does a non-resident need to file a US tax return?

Whilst there are many numbers of different instances that a non-resident might need to file, the most common are:

Temporary work in the USA
Contracting from New Zealand to a US company
Withdrawing a US based pension
Holding investments in the USA, which pay income to you (ie interest or dividends)
Owning a US rental property

The US Tax Team New Zealand are experts in the NZ-US double taxation treaty, and its implementation through the US tax system.

With vast experience in the field, we're able to assist with almost all non-resident tax situations.

Do I need to file if I've worked or had income from the USA?

When does a non-resident need to file a US tax return?

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