Non Resident filing question

If you have a green card (permanent resident) or are a US citizen, you are required to report your worldwide income

However, some of it may be offset by foreign tax credits etc

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-----> real address on hobokeni or hobokenx

You don't say whether you are a US citizen or greencard holder, just that you live in another country. The answer depends on this information, however. If you are, you do not file 1040NR but a regular 1040 and report ALL your income, not just the IRA distribution. Whether you have to pay tax in the country where you live depends on the tax law of that country. Some countries tax this type of income, others do not. Lanny K. Williams, CPA Nawarat, Williams & Co., Ltd. Income Tax Services for Expatriate Americans

Before that, are you a US Citizen or Green Card Holder?

Until that is answered, we don't know if you can file a

I presume that you are not a U.S. citizen, that you were a resident alien when you opened the IRA, that you are now a nonresident alien for US federal tax purposes (i.e., you do not currently have a green card, you don't meet the substantial presence test, and you have properly notified the IRS of your abandonment of US residency), and that you are not subject to the expatriation provisions of Sec.

I am a Green card holder but do not meet the substantial presence test as I have not lived in the US for a number of years and have not officially abandoned my residency (I will do so the next time I enter the US). I opened the IRA while resident in the US as a green card holder. My income is my country of residence is from wages and it is taxed. I will not be taxed on my IRA distribution in my country of residence.

As a green card holder, you must report your world-wide income and file a 1040, 1040A or 1040EZ. You report your wages in the country of residence to the US Govenment and are taxed on the same. You are permitted a foreign tax credit and/or foreign income exclusion. The best combination will depend on your situation. You may not use the 1040NR.

Sorry.

As a greencard holder who has not renounced residency, you are still subject to US income tax on your worldwide income. Because you hold a greencard, the substantial presence test is irrelevant. Thus, you are required to file a Form 1040 and you will have to report your worldwide income. If you meet the definition of "qualified individual" under Sec. 911(d)(1)(B), "a citizen or resident of the United States and who, during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days in such period," then you may be able to exclude some of your foreign wages from gross income for US income tax purposes. To the extent that you cannot exclude some or all of your foreign wages from gross income under Sec. 911, you would be entitled to claim either a deduction or a foreign tax credit for US income tax purposes on account of the foreign taxes you paid on your foreign wages. However, keep in mind that, to the extent that you can exclude some of those wages from gross income under Sec. 911, any foreign taxes you paid with respect to the excluded amounts cannot be either deducted or credited for US income tax purposes.