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Old 14th Dec 2019, 22:32
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Natca
 
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Originally Posted by Asturias56
sorry - you are responsible for paying US income tax on any earnings you have there - but quite how CX admin see that applying to crew coming and going is beyond me - unless you are based there

As a Non-resident Alien without a US work visa I don't think you qualify - it's only if you have a work visa you have to pay - like being a tourist

You should ask for a full explanation - and remember you are the one who has to submit a return not CX - so if you don't they'll never know

https://www.irs.gov/publications/p519 is your first stop
https://www.irs.gov/publications/p51...link1000222135
Here's something about State taxes in Mass.

https://www.mass.gov/directive/direc...t-crew-members

A. Taxation of non-resident flight crew members who are subject to federal rules limiting state taxation of air carrier employees.

For purposes of this Directive, "flight crew member" is a generic term that applies to all individuals who are engaged in providing services on aircraft during flight, such as pilots and flight attendants. Federal rules limit a state's ability to tax a subset of this group, namely "air carrier" employees. The term "air carrier" refers to those operators who because of their commercial flight activities or the size of their aircraft are required to obtain an air carrier certificate as set forth in 49 USC §§ 41101 - 41112. See 49 U.S.C. § 41101(a)(1). The federal statutes allow a state to tax a non-resident air carrier employee only if the employee earns more than 50% of his or her pay in the state. 49 U.S.C. § 40116(f)(2). An employee is deemed to have earned 50% of his or her pay in a state in which the scheduled flight time of the employee in the state is more than 50% of the total scheduled flight time of the employee when employed during the calendar year. [1] If the employee meets this threshold, the amount of his or her income that is taxable in Massachusetts is determined in accordance with Directive 2.

B. Taxation of non-resident flight crew members who are not "air carrier" employees within meaning of the federal rules.

The federal limitation on state taxation does not extend to flight crew members of aircraft operators that do not have air carrier certificates. Such non-resident flight crew members are subject to the general rules of Massachusetts taxation for non-residents at G.L. c. 62, § 5A, and if subject to tax should allocate and apportion their income according to the provisions of Directive 2.


However according to this the company does however have a FAR 129 foreign air carrier certificate. Also, the article refers to state tax vrs federal which are two separate issues.

The IRS exclusion is,

Crew Members of Foreign Vessels

Compensation for personal services paid to nonresident alien individuals who are temporarily present in the United States as regular crew members of a foreign vessel engaged in transportation between the United States and a foreign country, or a possession of the United States, shall not be subject to U.S. taxation.


As we are not flying any 5th freedom routes right now that should not apply. You might be able to make a argument about freighter flying but most of that is 3rd or 4th freedom flying as far as I know.
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