Tax payer has to ensure that his/her tax returns are filed accurately. Filing right tax returns avoids payment notices from IRS, as per IRS it has  right to check last 6 years filed tax returns of any tax payer.who are on H1, L1, GC, Citizens etc. need to file form 1040.

 IRS clearly states that non-residents are not entitled to file form 1040, the residents 


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