You must be a U.S. national or a lawful permanent resident (a green card holder), or meet the “substantial presence” test to be thought of as a resident of the U.S. for tax functions. This blog contains more tips for green card holders filing U.S. tax returns.
Paying U.S. Taxes
Self-employed persons and those with financial gain that is not subject to withholding, like investments and rental income, ought to send four estimated payments to the IRS based on what they expect to owe.
The due dates for these calculable payments are typically April 15, June 15, Sep 15, and January 15 (of the subsequent year). Taxpayers will be penalised if they do not make the specified calculable payments by these dates.