Do G-4 Visa Holders Have to File a U.S. Tax Return? — 2025 Income Rules, SPT Exemption, Form 8843, and Side Income Explained (Updated: Jan 2026)
“I work for an international organization under a G-4 visa. Does that mean I don’t have to file U.S. taxes?”
This is one of the most common—and most misunderstood—questions for G-4 visa holders preparing their 2025 U.S. tax return (filed in 2026).
The key point is this: a G-4 visa is not a blanket tax exemption.
While certain international-organization wages may be exempt from U.S. federal income tax, other income such as interest, investments, freelance work, or rental income can still create a filing obligation.
Filing deadline for the 2025 tax year: April 15, 2026
1️⃣ What changed for G-4 visa holders in 2025?
The core federal tax rules for G-4 visa holders did not fundamentally change in 2025.
However, filing confusion continues to increase because many taxpayers assume that visa status alone determines whether a U.S. tax return is required.
In reality, U.S. tax treatment depends on two key factors:
(1) the type of income you received and
(2) your U.S. tax residency status.
Most G-4 visa holders are classified as Exempt Individuals for U.S. tax purposes.
As a result, days spent in the United States while performing qualifying international-organization duties are excluded from the Substantial Presence Test (SPT).
“Exempt Individual” does not mean exempt from tax.
It means your U.S. days generally do not count toward residency under the SPT.
2️⃣ Who must file — and who may not?
Filing obligations are determined by what income you had during 2025, not simply by holding a G-4 visa.
- Likely required to file: You earned U.S. bank interest, dividends, freelance or consulting income, rental income, or other non-exempt U.S.-source income.
- Possibly no income tax return: You received only qualifying international-organization wages and had no other income.
- Special caution: If your spouse works in the U.S. under a different immigration status, or if joint-filing elections are considered, the filing outcome can change significantly.
Even in years when no Form 1040 or Form 1040-NR is required, Form 8843 must generally be filed every year to document exempt-individual status.
This requirement often applies to G-4 dependents as well, regardless of whether they had income.
3️⃣ Real-world filing examples (EA perspective)
- Situation: G-4 employee with exempt international-organization salary and $700 of U.S. bank interest
- Tax impact: Salary remains exempt, but interest income may require filing Form 1040-NR
- EA takeaway: Exempt wages do not eliminate filing obligations created by other income
- Situation: G-4 visa holder earns consulting income reported on Form 1099-NEC
- Tax impact: Side income may be subject to U.S. income tax and potentially self-employment tax, depending on classification
- EA takeaway: G-4 status does not shield non-exempt income from separate tax rules
- Situation: A G-4 visa holder sells U.S. stocks after being physically present in the U.S. for 183 days or more during the year
- Tax impact:
Even though the taxpayer remains a nonresident for SPT purposes, capital gains may be subject to a 30% flat federal tax when the 183-day rule applies (treaty review required) - EA takeaway:
“I’m a nonresident, so my stock gains aren’t taxed” is a dangerous assumption
⚠️ Important: Even if you remain a nonresident under the Substantial Presence Test, capital gains can still be taxed at a 30% flat rate when U.S. physical presence reaches 183 days or more.
4️⃣ Common filing mistakes & checklist
- Assuming “G-4 means no tax return” and ignoring interest, investment, or side income
- Applying Substantial Presence Test rules incorrectly
- Failing to file Form 8843 every year for oneself and dependents
- Overlooking self-employment tax exposure on freelance income
- Misclassifying capital gains without checking the 183-day rule
- Did you earn income beyond international-organization wages in 2025?
- Are you correctly classified as an Exempt Individual for SPT purposes?
- Have you filed Form 8843 for yourself and all G-4 dependents?
- Do you need to review state tax rules in addition to federal rules?
New York residents should be especially careful.
New York State tax rules do not always follow federal exemptions, so a state filing obligation may exist even when federal income tax is limited or exempt.
5️⃣ Related links
6️⃣ FAQ (People also ask)
- Do G-4 visa holders have to file Form 1040-NR?
Possibly. Filing depends on whether non-exempt income exists. - Can a G-4 visa holder pass the Substantial Presence Test?
Generally no, unless elections or status changes apply. - Is Form 8843 required every year?
In most cases, yes—even with no income.
This article is for general informational purposes only and is based on U.S. federal tax law
as of January 2026. State tax laws may differ.
Consult a qualified tax professional for advice specific to your situation.