Foreign tax refund for wages earned in home country while being a non-resident alien

Forum|Forum|1 year ago
February 9, 2025
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I am a German citizen on an F-1 visa. I am a resident alien in 2024 under the substantial presence test. I was an exempt individual as a J1-student from 2019-2021 and in my current F-1 status from 2021-2023.

In 2022, I worked in Germany over my summer break. Since I filed as a non-resident alien in 2022, I did not include any of this income on my 1040-NR. After filing a German tax return, I received a refund from Germany for the taxes paid on my German income in 2022. This refund was paid out to me in 2024.

How do I include this income on my 2024 taxes? Any help is greatly appreciated!

Best answer by pk12_2

@bla_bla_123 , if you were a Non-Resident Alien ( NRA ) for the US tax year 2022 and filed a 1040-NR ( recognizing ONLY US sourced income), then this refund from Germany is still for the tax year 2022. This is not a refund / income for purposes of US tax for 2024 calendar year.

Note that the income was not included in the original filing, the taxes paid to a foreign govt. was not claimed as credit and therefore any refund is not recognizable either.

pk12_2Answer

Employee

Note that the income was not included in the original filing, the taxes paid to a foreign govt. was not claimed as credit and therefore any refund is not recognizable either.