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KTS2021
Level 2
March 19, 2025
Solved

State tax on Japanese diplomat living in Washington DC (A-1 visa)

  • March 19, 2025
  • 1 reply
  • 6 views

Hello Community!

I am working on a return for a person (a spouse of a diplomat, has work permit and US-sourced earned income. 1040NR due to visa type; presence test does not apply for A-1 visa).  He lived in Washington DC for the entire 2024.  Is he considered DC resident for tax purpose?   

Thank you in advance for your help!

 

    This topic has been closed for replies.
    Best answer by sjrcpa

    I obviously read through that too quickly. I thought OP was referring to the diplomat.

    Spouse is most likely taxable on their income.

    1 reply

    sjrcpa
    Level 15
    March 19, 2025

    No. He gets diplomatic immunity.

    The more I know the more I don’t know.
    BobKamman
    Level 15
    March 19, 2025

    What?

    Working for the embassy or consulate is one thing.  Working for the McDonald's across the street is another. 

    A-1 / A-2: Dependents of foreign diplomatic personnel may be employed with prior DOS and CIS approval and are eligible for unrestricted temporary work authorization for the duration of the principal A-2s assignment. Those A-2s have EADs and may work, including self-employment.

    sjrcpa
    sjrcpaAnswer
    Level 15
    March 19, 2025

    I obviously read through that too quickly. I thought OP was referring to the diplomat.

    Spouse is most likely taxable on their income.

    The more I know the more I don’t know.