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Form 1120 (Schedule G) Vancouver Washington: What You Should Know

For your convenience, you may also refer to IRS Publication 970 and IR-34 for more information. IRS Publication 970, 10th Edition, at IR-34, Asset Protection and Retirement Income for Retirees. At Tax Information for Retirees. At 21 Jun 2025 —  Tax Information for Individuals In general, as a non-resident individual, you have to file a return if you're (1) engaged in the active conduct of a trade or business in the United States (and you get less than a 25% gain/loss for the trade or business over a tax year), (2) are a self-employed individual and get more than 5,000 in income from your trade or business, and (3) are a natural person (i.e., you were born outside the United States). The 25% income threshold doesn't apply to you if you're married, in a union or marriage-like relationship, and file a joint return. It also doesn't apply to you if you've had a tax year ending after Jan. 1, 2016, or if you've filed a return or proposed a return for a tax year that ended after Jan. 1, 2016, or you have any of the other reasons given in the tax table above. For more, see Tax Information, Non-Resident Individual, for Individuals, by The IRS. IRS Publication 575, 10-K, at  10 Nov 2025 — You're an employee, independent contractor, or a person engaged in a trade or business as a sole proprietor, but don't have any “employers:” You pay no tax on wages. So, you don't really do anything except “get the money and send it”.

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