In early 2014, I received both a W-2 and a 1099-misc (for the 2nd half of the year) from my employer and I filed my U.S. taxes (online) as a U.S. tax resident - not sure if that was entirely correct and I feel like I may have overpaid, since, at the time of filing, I hadn't lived the U.S. in over six months.=======>>>>>>are you treated as a us resident for tax purposes??as said, your employer applied H1B visa for you, but you ended up not getting it,I guess you are not a us resident for tax purposes so you had to file 1040nr/1040nr-ez ; as a f1 visa holder, you are exempt from fica taxes for five years; unless you married an us citizen/resident, youmust file 1040nr or( form 8843 , aslongas you were in US).
This year, I only received a 1099-misc form, and since I have not been in the States since early July 2013, I do not meet the substantial presence test.
My questions are as follows:
1. Do I need to file my taxes in the U.S. for 2014? =====>>No; as your job was not done in US but in Poland and you were NOT here in US physically, then, you may give w8ben to your payer/employer in US if you want ;however, you do not have to even issue a w8ben to your payer/employer in US. If they want you to issue them w8ben, you may do that; that doesn’t mean you must pay tax on your w2/1099misc income. As said you did your job there in Poland NOT here I US, no income is subject to US taxUNLESS YOU WERE A US RESIDENT FOR TAX PURPOSES.
2. Do I need to prove somehow that I have not been present in the U. S. since July 2013? There is a chance that I will return to the United States later this year on either an H1b visa or an employment-based green card, and in case I ever get audited, I would want it to go as seamlessly as possible.=>.I do not think so.you have my boarding pass from the flight back home from US ,and the US custom service did put any stamp on your passport.
3. Also, in case of a possible future audit, would I need to produce any tax documentation for 2014 (either U.S. or Polish)?=>No audit on yuour income that you earned in Poland UNLESS the job was done in US and you were physically present here.
I am not sure if this is relevant, but my salary is still deposited into my U.S. bank account that I opened while there.==>>No problem as mentioned above.