All persons working in the United States are required to pay federal taxes. For each year (or partial year) that a person works in the United States, they are required to file a United States Federal Income tax return. The amount that each individual pays in taxes determines whether a partial refund is due or not.
Disney will send your W-2 form which you will use to fill out your Federal Tax Return. These forms are mailed or emailed between mid-January and mid-February each year. If you did not receive one, you can send your full name, PERNR and your request to TWDC.GHRO@Disney.com.
These tax returns are filed during the first couple of months after the prior year worked. You will need to file your Federal Tax Return no later than April 15.
You can access more information, the proper forms to complete and instructions for nonresident aliens on the U.S. Internal Revenue Service website at www.IRS.gov. There you can find IRS Publication 515 and IRS Publication 519 which provide information to Nonresident Aliens. Please be aware that common tax preparation software (e.g. Turbo Tax) typically do not support filing with a Form 1040NR. Using such software may make you appear to be filing erroneously as U.S. residents, and doing so intentionally or unintentionally may make the Internal Revenue Service (IRS) suspect tax fraud.
The IRS provides a number of interactive tax tools that can assist interested individuals in determining eligibility to file taxes and on what form; please see the links below:
https://www.irs.gov/individuals/international-taxpayers/introduction-to-residency-under-us-tax-law
https://www.irs.gov/individuals/international-taxpayers/aliens-which-form-to-file
https://www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens
https://www.irs.gov/forms-pubs/about-form-1040-nr
Be cautious of individuals or companies offering to file your tax returns. Please see the below links for information on common tax scams and how to report them.
https://www.irs.gov/newsroom/beware-of-ghost-preparers-who-dont-sign-tax-returns
https://www.irs.gov/newsroom/tax-scams-consumer-alerts