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The Simple Way to File your U.S. Non-Resident Tax Return
LegacyTax NR
The Simple Way to File your U.S. Non-Resident Tax Return
LegacyTax NR is here to serve the world's non-residents – faster, better, and smarter.
About Us & Our Mission
Our goal is to make the complex world of non-resident tax filings simple. Whether starting your first job in the U.S. or looking to file your first U.S. non-resident tax return, LegacyTax NR is here to support you every step of the way. LegacyTax NR Benefits is the engine behind our multi-national tax compliance software and supports payroll processing through LegacyPayrollPlus HR for payroll processing for non-resident employers.
Is Legacy Tax Right for You?
- As a Non-Resident Student with No Income in the US
- Every non-resident international student in the U.S. must file documents with the IRS at the end of the tax year.
At Legacy Tax, we support non-resident students with their U.S. tax obligations. We offer the only online self-preparation tax software for non-residents students in the U.S. and guarantee peace of mind for every user.
In fact, every non-resident who prepares their tax documents with Legacy Tax can rest assured that they are 100% compliant with IRS.
As a Student or Apprentice Earning Income in the U.S.
Paying the right amount of tax as an international student or apprentice is complex.
If you are earning income as an international student or apprentice in the U.S., there are several necessary tax forms you will need to provide to your employer to ensure you are taxed correctly. You can easily prepare every pre-employment form you need (including W-4, 8233, W-8BEN, and more) online with Legacy Tax Forms.
We make U.S. tax compliance easy for non-residents and help our users to secure their maximum legal tax refund.
As a Professor, Teacher, or Researcher Earning Income in the U.S.
When you’re working as a non-resident in the U.S., it is imperative to correctly determine your tax residency status as this can impact the amount of tax you are required to pay. Filing the incorrect status as a ‘resident’ is the most common mistake that non-residents make they file a US tax return. By creating your Legacy Tax account, you can quickly determine your correct U.S. tax residency status online for free.
As a Non-Resident Employed in the U.S.
Are you starting a new job in the U.S.? Being taxed correctly is of utmost importance, whether it is your first year or every year after that. We will quickly determine your residency status and any beneficial tax treaties you are eligibility for. We will assist in the forms required by your employer including, your W-4, 8233, W-8BEN, and more.
As an Employer of Non-Residents in the U.S.
By supporting your non-resident employees with their tax obligations, you can ensure that your staff pay the correct amount of income tax and avoid tax-related complications when applying to renew their U.S. visas. Legacy Tax will support your employees with every facet of their tax obligations, from the moment they begin working with your organization through the preparation of their tax return before the deadline.
Our Mission
When you prepare your taxes with LegacyTax NR, we guarantee that you will be 100% IRS compliant.
With the number of 1040NR tax returns we file each year, so it’s safe to say that we know a thing or two about Non-resident returns!
Filing with confidence
LegacyTax NR is ISO 27001 certified, the gold standard of information security. When you prepare your tax documents with Legacy Tax, you can rest assured that your information is in safe hands.
We’ll be with you every step of the way to help you out, answer any questions and simplify your tax preparation. Should you have any questions while filing with LegacyTax NR, our team is on hand 24/7 to support you
Our Promise
Our mission is to provide an affordable, logical, and convenient online tax filing experience for non-resident employees, international students & scholars, teachers & trainees, J Visa program participants, Au Pairs, and many more.
Our Mission and Commitment to Clients
We’re on a mission to make the seemly complex process of non-resident tax filings simple and, more importantly, convenient. Whether this is your first time filing in the U.S. or your just looking for a better solution, Legacy Tax is here to support you every step of the way. LegacyTax NR Benefits is the engine behind our U.S. and international tax compliance, and in conjunction with LegacyTaxPayrollPlus HR simplifies payroll processing for non-resident employers.
Correctly prepare the pre-employment tax forms (W-4, 8233, W-8BEN, and more) with LegacyTax NR EForms

Withholding Allowance Limitations
Withholding allowances on the Federal Form W-4 are limited to “Single” marital status and one withholding allowance for non-resident aliens. Residents of Canada, Mexico, and Korea must claim “Single” marital status. Still, they may claim one withholding allowance for each dependent accompanying them to the U.S. Non-resident alien employees should complete the online questionnaire in LegacyTax NR Benefits to determine the appropriate withholding allowances.

FICA Taxes
Non-resident aliens on F-1 and J-1 visas are exempt from paying FICA (Social Security and Medicare) taxes until they become residents for tax purposes. F-1 and J-1 students generally maintain non-resident status for their first five calendar years in the U.S. Students also fall under the student FICA exemption. Typically, students do not pay FICA taxes even after becoming residents for tax purposes. J-1 researchers generally maintain non-resident status for their first two calendar years in the U.S. On January 1 of the third calendar year of presence, they pay FICA taxes. All other non-residents, including H-1B, J-2, and T.N. visa-holders, are subject to FICA taxes from their first day of employment. Non-resident alien employees should complete the online questionnaire in LegacyTax NR Benefits to determine the appropriate FICA status.

Tax Treaties
Residents of certain countries may be eligible to claim a tax treaty to exempt all, or part, of their wages from U.S. federal income tax withholding. N.Y. State also honors federal tax treaties. Tax treaties for F-1 and J-1 students generally exempt a limited amount of wages, from $2000-$5000, from federal income tax. Tax treaties for J-1 researchers generally exempt all wages from federal income tax. A Social Security Number is required to claim the tax treaty benefit. Non-resident alien employees should complete the online questionnaire in LegacyTax NR Benefits to determine if the employee is eligible to claim a tax treaty.

Year-End Tax Forms
Wages for non-resident alien employees are reported on a W-2 statement at year-end. Non-resident aliens who have claimed a tax treaty will receive a 1042-S form, which may be in addition to the W-2.

Non-resident Aliens Working Outside the U.S.
Non-resident alien employees working for an employer while physically present outside the U.S. have different tax reporting and withholding rules. Notify your Payroll Department immediately when hiring a non-resident alien who will be physically present outside the U.S. at any time while performing services.
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I have been avoiding getting current with Uncle Sam for quite some time. I knew I needed professional help, but who can …
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