IRS REGISTERED TAX PREPARER

PTIN P03472019

Internal Revenue Service, United States

AMFI REGISTERED ADVISOR

ARN-344268

Association of Mutual Funds in India

PREPARED BY

Jasvinder Singh

Founder, NovaRock Advisory
Kurukshetra, Haryana, India

Do You Need to File a US Tax Return?

If you earned income in the United States — through employment, a business, investments, or rental property — the IRS may require you to file a US federal tax return, regardless of where you currently live. Many NRIs and former visa holders are unaware that their US tax obligations don't disappear when they return to India.

Failure to file or incorrect filing can result in penalties, interest, and complications with future US visa applications. Filing correctly — and claiming treaty benefits under the India-US DTAA — can significantly reduce what you owe.

H-1B Visa Holders

Working in the US on H-1B? You are likely a US tax resident and must file Form 1040. We handle your federal and state returns, plus W-2 reconciliation.

F-1 & OPT Students

F-1 visa holders on OPT are non-resident aliens and file Form 1040-NR. Exempt from FICA taxes in most cases. Treaty benefits may reduce your tax further.

L-1 Visa Holders

L-1 intracompany transfers may be resident or non-resident aliens depending on the substantial presence test. We determine your status and file accordingly.

Returned NRIs

Came back to India with unfiled US returns? We handle back-year returns (up to 6 years), penalty abatement requests, and IRS correspondence on your behalf.

US Investment Income

Earning US dividends, rental income, or capital gains from a US brokerage or property? This income is US-taxable even as an NRI. We ensure correct reporting.

Green Card Holders in India

Green card holders are US tax residents worldwide, even if living in India. We file your 1040, handle FBAR for Indian accounts, and advise on green card surrender implications.

What We File For You

Every form you need — nothing missed, nothing overpaid

Form 1040 / 1040-NR — Federal Income Tax Return

The core US tax return. Form 1040 is for US tax residents (H-1B, green card holders). Form 1040-NR is for non-resident aliens (F-1, recently returned NRIs). We determine which applies to you, claim all eligible deductions, and apply India-US DTAA treaty benefits where applicable to legally reduce your tax.

FBAR — FinCEN Form 114

If you are a US person (H-1B, green card, US citizen) with Indian bank accounts, mutual funds, or fixed deposits exceeding $10,000 in aggregate at any point in the year, you must file an FBAR. The penalty for non-filing is up to $10,000 per violation. We ensure accurate, on-time FBAR filing through the BSA e-filing system.

FATCA — Form 8938

FATCA (Foreign Account Tax Compliance Act) requires US persons to report specified foreign financial assets above $50,000 (single filer) or $100,000 (married filing jointly). This includes Indian stocks, mutual funds, fixed deposits, and life insurance policies with cash value. We prepare Form 8938 as part of your federal return.

India-US DTAA — Double Taxation Avoidance

The India-US Double Taxation Avoidance Agreement prevents you from paying full tax on the same income in both countries. For example, dividends, interest, and royalties taxed in India can be credited against your US tax liability. Students on F-1 visas may claim Article 21 exemptions. We identify every treaty provision that applies to your situation.

State Tax Returns

Most US states require a separate state income tax return if you earned income there. We file state returns for California, New York, Texas, New Jersey, Illinois, and all other states where you had a tax obligation — ensuring full compliance at both federal and state levels.

Back-Year Returns & Penalty Abatement

Have unfiled US returns from prior years? The IRS Streamlined Filing Compliance Procedures allow eligible NRIs to file up to 3 years of delinquent returns with reduced penalties. We prepare and submit back-year returns, respond to IRS notices, and where eligible, request penalty abatement under first-time penalty relief or reasonable cause.

Costly Mistakes NRIs Make With US Taxes

Avoid these errors — they can result in serious IRS penalties

❌ Assuming You Don't Need to File After Leaving the US

If you had US-source income — wages, dividends, rental income, or a 401k distribution — in the tax year, you likely have a filing obligation even after returning to India. The IRS doesn't know you left.

❌ Not Filing FBAR for Indian Bank Accounts

H-1B workers and green card holders who return to India often forget that their Indian savings accounts, NRO/NRE accounts, and mutual fund holdings must be reported on FBAR if the aggregate exceeds $10,000. Penalties start at $10,000 per unfiled year.

❌ Using a Non-IRS-Registered Tax Preparer

Anyone preparing US tax returns for compensation must have an IRS-issued PTIN. Using a local CA or an unregistered preparer for your US return is illegal under US law and leaves you exposed to errors with no professional accountability to the IRS.

❌ Missing the India-US DTAA Treaty Benefits

Most NRIs who file their own returns don't claim treaty benefits they're entitled to. F-1 students, for example, can often exempt scholarship income. Others can claim foreign tax credits for taxes paid in India. These benefits require the correct treaty position statements — missed by most DIY filers.

❌ Incorrectly Determining Resident vs. Non-Resident Status

The IRS uses the Substantial Presence Test (183 days over 3 years) to determine if you are a US tax resident — not your visa status. Filing the wrong form (1040 vs. 1040-NR) is one of the most common and expensive mistakes NRIs make.

❌ Ignoring Unfiled Prior Years

The IRS has 6 years to assess taxes on unreported income. Ignoring old obligations doesn't make them disappear — it increases penalties and interest. The IRS Streamlined Program offers a clean path forward for non-wilful non-filers, but only if you act proactively.

File Correctly — With an IRS Registered Preparer

Jasvinder Singh (IRS PTIN P03472019) has the credentials and cross-border expertise to ensure your US taxes are accurate, treaty-optimised, and fully compliant.

Get Expert Help

Why Choose NovaRock Advisory for US Taxes

The only firm in Kurukshetra with both an IRS PTIN and an AMFI ARN

1

Legitimate IRS Credentials — Not Just a CA

Only IRS-registered preparers with a valid PTIN are legally authorised to prepare US returns for compensation. Jasvinder Singh holds PTIN P03472019, issued directly by the IRS. This means we are accountable to the IRS, not just you — giving you a significant layer of protection.

2

India-US Cross-Border Expertise

We understand both sides of the equation — Indian mutual funds, NRO/NRE accounts, and Indian tax law on one side; US filing requirements, DTAA treaty claims, and IRS procedures on the other. Most US preparers don't understand Indian assets. Most Indian CAs don't understand IRS rules. We do both.

3

DTAA Optimisation — Pay Less, Legally

Most NRIs leave money on the table by not claiming India-US DTAA treaty benefits. We analyse your full income picture — India and US — and apply every applicable treaty article to reduce your combined tax burden. Students, researchers, and returnees are often surprised at how much they get back.

4

100% Remote — No US Trip Required

Everything is handled remotely. You share your documents securely via WhatsApp or email. We prepare your returns, explain every number in plain language, and e-file directly with the IRS. No flights to the US, no searching for a preparer who understands your Indian background.

5

Integrated India + US Financial Planning

As both an IRS Registered Tax Preparer (PTIN P03472019) and an AMFI Registered Mutual Fund Advisor (ARN-344268), we give you a unified view of your India and US finances. US tax filing + Indian mutual fund portfolio + retirement planning — all under one roof.

Key US Tax Filing Deadlines

Miss these and the IRS adds penalties and interest from Day 1

April 15

Standard Deadline

For US residents filing Form 1040. Also the deadline to pay any tax owed even if you request an extension.

June 15

NRI / Overseas Filer

Automatic 2-month extension for US citizens and residents living outside the US on April 15. Interest still accrues on taxes owed.

October 15

Extended Deadline

Final deadline after filing Form 4868 extension. FBAR (FinCEN 114) also has an automatic extension to October 15.

⚠️ Important: An extension to file is NOT an extension to pay. If you owe taxes, interest accrues from April 15 regardless of extensions. Contact us early to calculate your estimated liability and avoid surprise penalties.

Our 5-Step US Tax Filing Process

Simple, remote, and transparent — from WhatsApp to IRS e-file

1

Free Discovery Call (20 minutes)

We discuss your visa status, income sources, prior filing history, and Indian assets. This helps us determine which forms apply, whether FBAR/FATCA is needed, and whether any back-years need to be addressed. No obligation.

2

Document Collection

You share your documents via WhatsApp or email — W-2s, 1099s, Form 16, Indian bank statements, mutual fund statements, and Form 26AS. We give you a clear checklist so nothing is missed.

3

Return Preparation & Review

We prepare your federal return (1040 or 1040-NR), state return(s), FBAR, and FATCA forms. You receive a draft with a plain-language summary of your income, deductions, treaty positions applied, and the tax due or refund amount. We walk you through it before you sign.

4

E-Filing With the IRS

Once you approve, we e-file your federal return directly with the IRS and submit your FBAR through the BSA e-filing portal. You receive your IRS confirmation and acknowledgement. State returns are submitted electronically or mailed depending on the state's system.

5

Post-Filing Support & Next Year Planning

We respond to any IRS correspondence on your behalf and are available for questions throughout the year. We also provide year-end tax planning guidance so you're better positioned for next year — structuring Indian investments and US income to minimise your combined tax liability.

Ready to File Your US Taxes Correctly?

Book a free 20-minute call with Jasvinder Singh — IRS Registered Tax Preparer PTIN P03472019.

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