Do I need to file US tax

My brother will be working in the US for 3-4 months contract, paid by a Canadian employer. Will he still have to file a US income tax return? Thanks.

I am not a tax expert. My understanding is that if he is resident in the USA for 183 days out of a year then yes he will have to file aUS tax return.

Thanks a lot for your prompt reply britcan. So I guess since he will stay there for less than 183 days he can get away with that.

If he is paid by a Canadian employer in Canadian dollars and will not be getting a US SSN, then no, he will not be filing taxes in the US.

What visa did he get?

Thanks Reba. I am guessing that he will be getting a TN visa. Regarding SSN, he does have a SSN from previous employment, but having a SSN doesn't mean that you have to pay tax I hope.

Depends on where they've paid him really, if he got a W-2 then he might need to file a 1040NR. If he was paid in Canada for the work in the US, and he gets a T4, there isn't anything to worry about really.

Thanks Steven. I believe he will be under a TN, so hopefully no problem with the tax.