March 2004  Proposed Filing Fee Increases   The U.S. Citizenship and Immigration Services (USCIS) bureau of the Department of Homeland Security has proposed increases in fees for immigration applications of up to 55%.  These fees cover almost all of the bureau’s expenses.  However, at a time when the quality of service is at an historic low, increases of this magnitude are difficult to justify.  Processing backlogs have reached crisis proportions, while the agency wastes resources revisiting issues already resolved and harassing honest petitioners with requests for paperwork unrelated to their immigration eligibility.  Making matters worse, the public’s only available avenue to resolve government errors and problems is a contractor-run 800 number that has proven to be useless to deal with these issues.   Taxation of Income Resident Aliens.  Resident aliens are subject to the same federal income tax laws as citizens of the United States.  Like U.S. Citizens, resident aliens are subject to tax on all income earned in the United States and abroad.  Resident aliens file a tax return using the Form 1040 series, may claim deductions and credits, and are taxed at the same graduated rates as U.S. citizens.  They are also subject to the income tax withholding requirements.   Nonresident Aliens.  Nonresident aliens are taxed on income from sources within the United States but generally not on income from foreign sources.  Sections 861, 862, 863, 864 and 865 of the Internal Revenue Code define income that is from sources within and outside the United States.  Compensation for services performed in the United States is U.S. source income. A nonresident alien’s U.S. source income is taxed at different rates depending on whether it is “effectively connected” with a trade or business in the United States.  “Effectively connected” income is income received while engaging in a trade or business in the United States.  It includes compensation for the performance of personal services in the United States.  Nonresident aliens with F-, J-, M-, and Q-visas are considered to be engaged in a trade or business in the United States.   CGFNS offers two Special Administrations of the CGFNS Certificate Program Qualifying Exam in 2004 for TN Nurses   Philadelphia – February 18, 2004 On July 25, 2003, the Department of Homeland Security (DHS) published its final rule related to Section 343 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA). Section 343 requires that certain foreign health care workers have their credentials evaluated and certified before they will be allowed to work in their profession in the United States. Although the final rule became effective on September 23, 2003 the DHA created a transition period that will end on July 25, 2004. The final rule applies to temporary and permanent employment based visas as well as Trade NAFTA (TN) health care workers from Canada and Mexico.   In an effort to assist Canadian and Mexican nurses (who are eligible for Trade NAFTA Status) obtain the required VisaScreen Certificate CGFNS will be conducting two special administrations of the Qualifying Exam for eligible nurses seeking TN status only.   In addition to the usual requirements for eligibility for the CGFNS Qualifying Exam, applicants for these two exams must be Canadian or Mexican citizens and be eligible for TN status. CGFNS can accept only on-line applications for these two exams to be given on May 12, 2004 and June 9, 2004. In addition, CGFNS must receive the nurses' license verification and the required education documents prior to the exam deadline date. CGFNS recommends applicants provide their licensing agency and educational institutions pre-paid courier envelopes (such as Fed-Ex or DHL) to help meet these deadlines. This will speed up the process of sending the required documents to CGFNS.   All documents should be sent to: CGFNS 3600 Market St., Suite 400 Philadelphia, PA 19104-2651 CP Program - NAFTA Nurse   The exams will be held on: May 12, 2004* June 9, 2004** Exam Location Center No. Exam Location Center No. Detroit, MI #580 Chicago, USA #501 Toronto, Ont. Canada #915 Miami, FL #530 Atlanta, GA #570 Houston, TX #510 Houston, TX #510 Vancouver, BC Canada #920   *The deadline date for the May 12, 2004 special administration of the qualifying exam is April 2, 2004.   **The deadline date for the June 9, 2004 special administration of the qualifying exam is May 5, 2004.   Please contact our office at 603-228-1277 with any questions.   Did you know?  I-94 (ENTRY CARD)   Q. I just returned from the United States and discovered that I did not turn in my I-94W Departure Record (usually a green form stapled inside the passport) before departure.  What should I do?   A. If you returned home with your Department of Homeland Security United States Citizenship and Immigration Services (USCIS) departure record Form I-94 (white) or Form I-94W (green) in your passport, it means that your departure was not recorded properly.  It is your responsibility to correct this record.  You must provide the United States Citizenship and Immigration Services (USCIS) sufficient information so they can record your timely departure from the United States.  This will close out your earlier record of arrival to this country.   Introducing Attorney Susan T. Goff Attorney Susan Goff came to the legal profession following a brief career in the banking industry. Since graduation from the Franklin Pierce Law Center in the early 1980's, she has practiced in various sectors of the law including probate, marital law, the representation of the elderly, and now concentrates exclusively in immigration law for the past ten years.   In addition, Susan  enjoys most outdoor activities such as hiking, biking and running.  She counts the successful completion of the NY City Marathon as one of her greatest personal triumphs.  She also enjoys the study of language and is fluent in Italian and French. A nomad by nature, she finds people and their cultures fascinating and she is always searching for the next adventure in a distant place. For more information regarding CGFNS Certificate Program for Trade NAFTA Nurses please visit: http://www.cgfns.org/cgfns/index.html To find out more information about the I-94 card please visit: http://uscis.gov If you have any comments on our newsletter, any topics you would like to see reviewed or if you have news, events or other items of interest that you would like to share - please forward your comments and suggestions to abouley@goffandwilson.com. Copyright 2003 Goff and Wilson Professional Association - www.goffandwilson.com -