L 1040: Fill & Download for Free

Well, typically a Ph.D. candidate is employed on a so-called TV-L E13 contract (13th step of the the TV-L ladder, that includes virtually all the scientific and administrative jobs, from cleaning lady (likely TV-L E1) up to big shot in the central administration (TV-L E15)). So far so good. There is not much variance from university to university in this regard.However, all the rest is a mess. The older you are and the more experience you have (even in other fields), the higher is your level inside the TV-L E13 mini-world; so you can go from “Stufe 1” (the lowest) up to “Stufe 6” (the highest and, of course, best paid). Additionally, wages are different between western and eastern regions, so wages can range between Stufe 1 in eastern Germany (3517€/month before taxation, 2087€/month after taxation) up to Stufe 6 in western Germany (4692€/month before taxation, 2759€/month after taxation).But this is not the end: the main difference is now whether you’re employed as a part-time or full-time worker. There is no standard at all in this case: as a rule of thumb, engineers tend to be full-time employees, humanities PhD candidates tend to be half-time employees, all the rest lies in between (mathematicians are often employed as 2/3- or 3/4 employees, for example). (Mind you, this doesn’t usually mean that you’re actually allowed to be in your office less than full time…) So, as a very young PhD candidate in literary studies in Berlin you’d probably end up earning 50% of 2087€/month, so some 1040€/month; as an older and knowledgeable computer scientist in Munich, you’ll probably get the whole 2759€/month.And that’s just the beginning. Once you have checked this, you should ask yourself whether you want to register as a member of a recognized religious denomination (if so, you are asked to contribute 8% of your wage if you live in Baden-Württemberg, 9% in all other regions - the specific denomination doesn’t matter), whether you’re married (if so, you can join your and your spouse’s wages, split them into two and pay taxes on the one half, which is likely to save plenty of money if your spouse is less well-off than you in view of Germany’s progressive taxation system), whether you have young children (if so, you may be entitled to receive some benefits, but that is really too complicated to summarize here), if you want to contribute to (highly subsidized) pension schemes, and so on.If you want to play a bit, you can check the official online wage calculator: Öffentlicher-Dienst.Info - TV-L

The L-1 visa (work visa) taxpayers will pay the U.S. tax based on the source of income and the number of days stayed in the U.S.If you are not meeting Substantial Presence Test (183 days test), you will have to file a Nonresident Tax Return, Form 1040NR. You are taxed only income from U.S. sources.If the Substantial Presence Test is met, an individual would have to file a Resident Tax Return, form 1040.Hope this helps!

As an independent worker, you would be required to complete a Schedule C and schedule SE for FICA and Medicare taxes. The taxes from those forms are transfered to the 1040. The Schedule C has expenses listed that you can deduct from your income so read the instructions carefully. If you are unsure, it would be better to either get a tax software that is for sole proprietors or better yet allow an accountant or tax preparer do your taxes.