2025 US NON-RESIDENT TAX RETURN QUESTIONNAIRE

Category:	Federal tax return:	State tax return:
Simple – from	£535 + VAT	£365 + VAT
Intermediate – from	£810 + VAT	£545 + VAT
Standard – from	£1,080 + VAT	£730 + VAT
Complex – from	£1,620 + VAT	£1,195 + VAT

PJD Tax are authorized IRS E-filers. All tax returns will be filed online where possible and all copies of tax returns will be sent electronically via email or our secure portal unless specifically requested otherwise. If you would prefer not to utilise either of these two options, let us know when returning your questionnaire.

If you miss the e-file deadline, we will need to complete a paper submission which will incur a surcharge of £50+VAT. Our default postal service is 1st Class Royal Mail. However, if you would like us to upgrade this service to Tracked & Signed or a different courier service provider, then the additional cost will be added to the e-file surcharge.

Tax return:

15 April, 2026:	Interest will be charged from this date on any tax owing.
15 April, 2026:	15 April 2026:	Filing extension may be required for US based taxpayers.
TBC November, 2026	15 April 2026:	E-file deadline.
15 October, 2026:	A letter of explanation must be filed if the tax return has still not been filed.

Exchange rates:

2025 Annual average exchange rates (use on tax return)	31 Dec’25 Year-end exchange rates (FBAR & 8938 only)
GBP – 0.759	GBP – 0.743
EUR – 0.886	EUR – 0.851
CHF – 0.831	CHF – 0.792
Can$ – 1.398	Can$ – 1.369
Sing$ – 1.307	Sing$ – 1.285
HK$ – 7.796	HK$ – 7.784

Taxpayer information:

Last name:
First name & initial:
Address:
Mobile number:

Are you a politically exposed person? (more information)YesNo

Are your personal details the same as last year’s questionnaire?YesNo

There is no need to provide the following information if we have prepared your tax return previously and your information remains unchanged.

Marital status:
Email address:
Social security number:
Date of birth:
Country of birth:
Country of citizenship:
Green card holder:
Occupation:
Date of arrival in the US:
Date of departure from the US:
Country of residence in 2025:

SmartSearch agreement and passport:

We are in the process of updating our KYC information for all new and existing clients. If you have not done so already, sign the agreement in Section 9

Have you signed the agreement?YesNo

Have you provided a copy of your passport and recent utility bill or bank statement?YesNo

The copy of your passport must clearly show all four corners of the document and the utility bill or bank statement must be from within the previous three months.

Do you have a US bank account?

YesNo

If you would like your refund direct deposited, provide US bank account information.

Name of bank:	Routing number:	Account number:	Checking / saving:

Miscellaneous:

Are you a new client?YesNo

How did you hear about PJD Tax?

Miscellaneous

1 Have you ever applied to be a green card holder (lawful permanent resident) of the US?YesNo

2 Were you ever a US Citizen?YesNo

3 Were you ever a green card holder?YesNo

4 What was your visa type on the last day of the tax year?

5 Have you ever changed your visa type?YesNo

Provide details of date and nature of change:

Pensions

1 Have you taken a distribution from a US pension plan?YesNo

2 What type of plan was this?

3 Was there any withholding?YesNo

If so, attach the relevant 1099R showing the distribution and withholding amount.

4 Provide details about the contributions made to this plan. Specifically, the years that contributions were made and whether you were a US or foreign employee at the time.

List dates you entered and left the US during the tax year.

NOTE: If you are a resident of Canada or Mexico and commute to work in the US at frequent intervals, tick the box for Canada or Mexico and skip to question 8 in the next section.

Canada

Mexico

Canada

Date arrived:	Date departed:

Mexico

Date arrived:	Date departed:

Please indicate the number of days (including vacations, non-workdays and partial days) you were present, and the days worked, in the US during:

	2023:	2024:	2025:
Days present:
Work days:

1 Did you receive any salary income from the US during the year?YesNo

If yes, attach a statement describing the payor, amount earned, related expenses, nature of employment. Provide a Form W-2.

2 Did you receive any business income from the US during the year?YesNo

If yes, attach a statement describing the nature of the business, the income and expenses for the year, assets purchased and information about US office premises and US agents.

3 Did you receive any rental income from US real estate?YesNo

If yes, provide details in Section 6.

4 Did you sell any US real estate during the year?YesNo

If yes, provide full details of acquisition and sale.

5 Did you receive any income from US Partnerships, Estates & Trusts or S-Corporations? YesNo

Provide copies of forms K-1 for each partnership.

6 Did you realise any capital gains or losses from disposal of any assets during the tax year? YesNo

This includes shares and securities, traded options and also currency transactions including offshore currency loans. If yes, provide the cost of the initial purchase, the date of purchase, sale proceeds, and date of sale.

7 Did you receive any other income from US sources? YesNo

If yes, provide details, including payor and amount:

8 Did your spouse (if applicable) receive any US income?YesNo

9 Will your spouse (if applicable) be filing a US income tax return?YesNo

Other:

Attach a list of your non-US income for the year. Note that if your worldwide income for the year exceeded US $100,000, it is necessary to provide specific details of your income.

10 Did your income exceed US $100,000?YesNo

Provide details and amounts of any taxes withheld or paid in the US during the year. Also provide details of charitable contributions, casualty or theft losses in the US and any business expenses.

Did you own a US rental property in 2025?YesNo

Details of rental property:

Address of Property 1:

	Property 1:
Property acquired:
First offered for rent:
Period available for rent in 2025:
Cost or other basis:

Capital improvements:	Date:	Cost:

Rental income:	Property 1:
Rents received from tenant in year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:	Property 1:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 8

Tick to add another property

Details of rental property:

Address of Property 2:

	Property 2:
Property acquired:
First offered for rent:
Period available for rent in 2025:
Cost or other basis:

Capital improvements:	Date:	Cost:

Rental income:	Property 2:
Rents received from tenant in year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:	Property 2:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 8

Tick to add another property

Details of rental property:

Address of Property 3:

	Property 3:
Property acquired:
First offered for rent:
Period available for rent in 2025:
Cost or other basis:

Capital improvements:	Date:	Cost:

Rental income:	Property 3:
Rents received from tenant in year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:	Property 3:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 8

Tick to add another property

Details of rental property:

Address of Property 4:

	Property 4:
Property acquired:
First offered for rent:
Period available for rent in 2025:
Cost or other basis:

Capital improvements:	Date:	Cost:

Rental income:	Property 4:
Rents received from tenant in year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:	Property 4:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 8

Did you sell a residential property?YesNo

Indicate the currency used on this page

Address of property:

Date of sale:

Date of purchase:

Gross sale proceeds:

Original cost:

Dates and costs of any capital improvements:

Was the property held jointly?:
If yes, specify other owner.

Dates owned and used as main residence:

Provide a copy of the closing statement and provide further details of any capital improvements on the continuation sheet (Section 8).

Use this space to add on to any sections where you did not have enough room or attach further pages if necessary:

Use this are to upload files for submitting with this form (allowed file types: jpg, jpeg, png, gif, pdf, docx, doc, xls, xlsx, eml, msg, zip; file size limit is 35Mb for all files):

Be aware that uploaded documents will not save to the web page. The questionnaire must be submitted in the same session.

By providing your email address below, a copy of your submission will be sent you.

We cannot proceed with the preparation of your tax return until we receive a signed copy of this questionnaire. By clicking “I Agree” below, you confirm that your electronic signature should be acknowledged as the legal equivalent of yours and your spouse’s (if applicable) manual signatures and having read our terms and conditions, you consent to be bound by these. You are also agreeing that the information provided by you and on behalf of your spouse is complete and correct to the best of your knowledge.

By signing this you confirm that you have read the above disclosures and authorise PJD Tax Consultants Ltd to use SmartSearch.

Printed name (required): Email (required): Date (required, dd/mm/yy):

Select the team containing your usual PJD Tax representative (required). The teams can be found here

I agree to the terms and conditions and above statement

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