FAQ
USA

In USA there are 3 types of taxes:

• state taxes - they fund the government in the state,
• federal taxes - they fund the federal government,
• local taxes - they fund cities and towns.

Non‑residents of the USA are generally subject to state and federal taxes, which means they may be required to file both federal and state tax returns.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 10 months from the time the tax return is filed.

If you have already been issued a check, unfortunately we cannot help you with its cashing, as all banks in the Czech Republic termindated this service in the spring of 2025. However, if you are planning to travel to the US again, please do not hesitate to contact us on e‑mail [email protected] and arrange a consultation. We will be happy to present you with possible alternatives for getting your taxes back from the US and provide you with instructions on how to proceed in such a situation.

The tax due may be increased by a late payment penalty because you filed your tax return after the deadline or paid the tax late. The remaining tax must be paid.

We will be happy to help you deal with this situation. Schedule a consultation and one of our tax specialists will contact you. Read how the consultation works or fill out the order form directly.

Contact the appropriate Internal Revenue Service (IRS) office to verify delivery.

Late filing of your tax return can result in a penalty in the form of a tax increase of:

• 5% to 25% for each month late - return filed within 60 days after the deadline,
• USD 510 or the full amount of tax due (the lesser amount applies) - return filed after 60 days after the deadline.

Social Security Number (SSN) is a unique 9‑digit identifier issued by the Social Security Administration. It is used to determine eligibility for Social Security benefits and certain government services.

W-2 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a W-2 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a W-2 form from each of them.

The list of documents varies depending on whether the return is filed by a resident or a non‑resident. A non‑resident needs the following documents:

• A taxable income certificate (W-2) from each employer,
• a copy of the social security card to identify the social security number.

A resident also provides other documents to prove eligibility for tax credits (child's birth certificate...).

You can claim your refund from USA up to 3 years back.

In 2025, you can file a tax return / claim a refund for the tax year 2022 at the latest.

Deadlines for the tax refund from the USA for the previous years:

• tax return for the year 2022 - 15th of April, 2026,
• tax return for the year 2023 - 15th of April, 2027,
• tax return for the year 2024 - 15th of April, 2028.

The state tax is paid in addition to the federal tax. It is applied to the aggregate of all income of an individual working in the USA except for the following 9 states:

• Alaska,
• Florida,
• Nevada,
• New Hampshire,
• South Dakota,
• Tennessee,
• Texas,
• Washington,
• Wyoming.

The state tax rate depends on the specific state. Some states have different tax credits, which can lead to different refund rates between federal and state taxes.

Deadline for paying the tax is 15th of April.

Deadline for filing the state tax return in most of the USA states is the same as the deadline for the federal tax return. There are some exceptions, where the deadline differs, e.g. in Virginia the state tax return deadline is 1st of May.

Deadline for filing the federal tax return in USA is by the 15th of April for the previous calendar year.

Deadline for filing the tax return for the year 2024 is by the 15th of April, 2025. By this deadline it is also necessary to pay the tax.

The federal tax rate ranges from 10% to 37%. Non‑resident taxpayers (foreigners working part of the year in the USA) cannot claim any tax benefits, which means you must pay tax on the first dollar you earn.

Taxable Income	Payable Tax
USD 0 – USD 11 925	10% of taxable income
USD 11 925 – USD 48 475	12% of the amount over USD 11 925
USD 48 475 – USD 103 350	22% of the amount over USD 48 475
USD 103 350 – USD 197 300	24% of the amount over USD 103 350
USD 197 300 – USD 250 525	32% of the amount over USD 197 300
USD 250 525 – USD 626 350	35% of the amount over USD 250 525
more than USD 626 350	37% of the amount over USD 626 350

Tax rates vary from state to state, and in California they can be as high as 12.3% for high‑income earners. However, in most states, including California, state taxes are single‑digit flat rates at low incomes.

In nine US states, there is no state income tax. These are:

• Alaska,
• Florida,
• Nevada,
• New Hampshire,
• South Dakota,
• Tennessee,
• Texas,
• Washington,
• Wyoming.

FICA (Federal Insurance Contributions Act) is the federal law on social security contributions. It is a federal payroll tax paid by both the employee and the employer. The amount of the tax is 6.2% for social security and 1.45% for health insurance.

A non‑resident who does not reside in the USA may be exempt from paying FICA. This includes foreign students, scientists, teachers, researchers, interns, doctors, au pairs, and others working in the USA on F-1, J-1, M-1, Q-1, or Q-2 visas.

The local tax is used to finance public services (health, education, road maintenance and others). The amount varies depending on the country in which the taxpayer lives or works.

Yes, of course. Our services include not only the preparation of tax returns, but also individual tax consultations.

For example, we can help you with:

• Answer specific questions about your tax obligations in the USA.
• Advise you on how to optimise your tax burden.
• Explain the rules of the american tax system, including the obligations of individuals, freelancers or cross‑border workers
• Analyse the possibilities of tax credits and deductions (e.g. for children, housing, education, medical expenses, or retirement savings).
• Provide assistance in communicating with the american tax office (Internal Revenue Service – IRS).
• The consultation is completely tailored to your requirements, just fill in the order form.