"That much?!" Momoko set her W-2s next to her 1099 from Oracle and sighed, scrolling down the IRS webpage. "Okay. 'Notice 2005-77 provides that a nonresident alien whose only U.S. source income is wages is not required to file a U.S. federal income tax return'," she read from the federal website, "'unless his U.S. source wages exceed the personal
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