Serbinski Accounting Firms

Hi Nelson,

I've consulted an expatriate tax professional regarding this situation and the advice I've received directly conflicts with yours. Specifically, this is the advice I've received:

Interest on IRS refund is not an exempt interest on state government obligations reportable on form 1099-INT ...

Hi Nelson,

Thanks again for the detailed update. Just checked the reference you pointed me to (P15/16 of the guide linked above), and you're right - I was looking at the wrong section.

However, the section you are pointing to specifically lists all type of interest income that is excluded. It ...

Hi Nelson - thanks for the reply. I was thinking the same thing, but then when going through the "US Tax Guide for Aliens" (http://www.irs.gov/pub/irs-pdf/p519.pdf), I came across this:


"A nonresident alien usually is subject to U.S income tax only on U.S. source income"

and then this ...

Hi - I'm a non-US resident and received a big chunk of interest from the US Treasury for a much delayed refund. Just realized that the US Treasury 1099'ed me for it though which comes as a surprise since I'm a non-resident, have no other US income and have W8-BENs filed with all my banks/investment ...