1 Introduction Work Authorization Taxpayer Identification Numbers... 2
|
|
|
- Willis Melton
- 5 years ago
- Views:
Transcription
1 1 Introduction Work Authorization Taxpayer Identification Numbers U.S. Tax Residency Rules Residency Status Based on U.S. Presence U.S. Days That Do Not Count Two-out-of-Seven Calendar-Year Rule... 5 (a) Prior Visits in F, M, J, or Q Status... 5 (b) Rules for Dependents in J-2 Derivative Status Nonresidency Under the Closer Connection Exception Nonresidency Status Based on an Income Tax Treaty Residency Start and Termination Dates Residency Start Date... 9 (a) The 10-Day de Minimis Rule... 9 (b) Residency Start Date Under an Income Tax Treaty Tax Residency Elections (a) The First-Year Choice Election (b) Full-Year Residency Elections Residency Termination Date (a) Closer Connection Exception (b) Limitations Based on a Subsequent Year s Residency Status (c) Residency Termination Dates Under an Income Tax Treaty Changing to Another Immigration Status Changes to H-1B Status Changes to F-1 or J-1 Student Status Federal Income Tax Rules J-1 Nonstudents Performing U.S. Services v
2 5.1 Tax Rules for Tax Nonresidents (a) U.S.-Source Income (b) Effectively Connected Income Tax Rules for Tax Residents (a) Currency Translations (b) Sales of Assets Denominated in a Foreign Currency (c) Rental of Foreign Real Estate (d) Sale of a Principal Residence (e) Avoidance of Double Taxation (f) Disclosure of Foreign Financial Accounts Tax Rules for Dual-Status Aliens Stock Ownership in a Foreign Corporation Income Tax Treaty Benefits How Tax Treaties Work Fellowship Grant vs. Compensation (a) Nonservice Fellowship Grants (b) Recipient of Grants Defined (c) Impact of Change in Status to H-1B Student/Trainee Articles (a) Compensation Paid by a U.S. Employer (b) Governmental Technical Assistance Programs (c) Compensation Paid by an Employer Resident in the Treaty Country (d) Residency Election (e) Grant, Allowance, or Award Teacher/Researcher Articles (a) Institution Where Teaching or Research Takes Place (b) Article Limitations (c) Successive Treaty Article Claims (d) Combined Benefit Periods (e) Back-to-Back Limitations (f) Public Benefit Requirement vi J-1 Nonstudents Performing U.S. Services
3 6.5 Income from Self-Employment Article Income from Employment Article State Income Taxes Domicile Residence State Tax Rules Income Tax Treaty Exemptions Withholding and Reporting Benefits in Kind (a) Temporarily-Away-From-Home Expenses vs. Relocation Expenses (b) Tax Home (c) Temporarily-Away-From-Home Expenses (d) Per Diems (e) Company-Provided Automobiles (f) Travel Grants (g) Moving Expenses (h) Immigration Fees Special Withholding Rules for Tax Nonresidents (a) Residency Change Year (b) Residency Elections Treaty-Exempt Income (a) Form 8233 for Tax Nonresidents Treaty Claims (b) Form W-8BEN for Nonservice Grants (c) Form W-9 for Tax Residents Treaty Claims (d) Taxpayer Identification Number Requirement (e) Form 1042 and 1042-S Requirements (f) Coordination with Form W-2 Reporting Social Security and Medicare Taxes (a) Section 218 Agreement (b) Exception for Certain Tax Nonresidents (c) Exemption from Tax Under an Income Tax Treaty State Income Taxes J-1 Nonstudents Performing U.S. Services vii
4 9 J-1 Nonstudents Paid by a Foreign Employer Section 872(b)(3) Exceptions (a) Income Tax Exemptions (b) Four-out-of-Seven calendar-year Rule Commercial Traveler Exception Social Security and Medicare Taxes (a) Exception for Certain Tax Nonresidents (b) Exemption from Tax Under a Social Security Agreement U.S. Tax Returns Sailing Permit Requirement Federal Tax Return (a) Nonresident Tax Return (b) Resident Tax Return (c) Dual-Status Tax Return Treaty Claims (a) Tax Nonresidents (b) Dual Residents (c) Tax Residents State Tax Returns Individual Taxpayer Identification Numbers Individuals Eligible for ITINs Documentation Requirements Application Submission Procedures (a) Submissions with Tax Returns (b) Tax-Return Extensions (c) Exceptions to the Tax-Return Submission Procedures Acceptance Agents Acceptance Agent Application Procedures Resources Websites The Internal Revenue Service (IRS) Website, 75 viii J-1 Nonstudents Performing U.S. Services
5 The Social Security Administration (SSA) Website, 75 NAFSA: Association of International Educators, 75 The U.S. Department of State (DOS) Bureau of Education and Cultural Affairs Website, 76 Windstar Technologies, Inc. (Windstar), IRS Publications Publication 15, Circular E, Employer s Tax Guide Publication 463, Travel, Entertainment, Gift, and Car Expenses Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 519, U.S. Tax Guide for Aliens Publication 521, Moving Expenses Publication 901, U.S. Tax Treaties Other Helpful Publications Index J-1 Nonstudents Performing U.S. Services ix
SUBJECT: Payments to Nonresident Aliens
Number 43 UNIVERSITY OF MAINE SYSTEM Issue 1 Page 1 of 2 Date 1/18/02 ADMINISTRATIVE PRACTICE LETTER INTRODUCTION SUBJECT: Payments to Nonresident Aliens United States tax law requires the University of
Tax Information for Foreign National Students, Scholars and Staff
Information for Foreign National Students, Scholars and Staff I. Introduction For federal tax purposes, foreign national students and scholars are categorized in one of two ways: Nonresident alien for
Nonresident Alien Tax Compliance Workshop Comprehensive Overview and Update of the Issues
Day One: Monday October 17, 2016 Comprehensive Overview and Update of the Issues 8:00 8:30 Registration 8:30 8:45 Welcome, Introduction and Workshop Goals 8:45 10:30 Getting Started: An Overview of the
Tax Information for Foreign National Students, Scholars and Staff
Information for Foreign National Students, Scholars and Staff I. Introduction For federal income tax purposes, foreign national students and scholars are categorized in one of two ways: Nonresident alien
The United States Government defines an alien as any individual who is not
The United States Government defines an alien as any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence
Princeton University International Undergraduate Student Tax Compliance Overview. Presented By Karen Murphy-Gordon September 2, 2011
Princeton University International Undergraduate Student Tax Compliance Overview Presented By Karen Murphy-Gordon September 2, 2011 Agenda Who we are and what we do What is expected of you How you are
PLEASE PRESS *6 ON YOUR PHONE TO MUTE
Immigration Services Year End Tax Presentation December, 2011 PLEASE PRESS *6 ON YOUR PHONE TO MUTE Please Note the Following To listen to the session Call 508-856-8222 at the prompt enter the Participant
Taxation of: U.S. Foreign Nationals
Taxation of: U.S. Foreign Nationals 2017 Edition ZanderSterling.com 1 The information contained in this publication is provided for general informational purposes only and is based on U.S. income tax law
FOREIGN NATIONAL TAX PROCEDURES GUIDE FOR DEPARTMENTS. Document created and modified by Financial Services Revised February 8, 2018
FOREIGN NATIONAL TAX PROCEDURES GUIDE FOR DEPARTMENTS Document created and modified by Financial Services Revised February 8, 2018 Table of Contents Pages Introduction 1 Definition of Terms 2-5 Frequently
Nonresident Alien Tax Compliance
www.arcticintl.com ARCTIC INTERNATIONAL LLC Nonresident Alien Tax Compliance A Closer Look The Who, What When, How and Why... NACUBO Tax Forum 2013 Who... is required to withhold and report?... is a Nonresident
Princeton University International Graduate Student Tax Compliance Overview. Presented By Karen Murphy-Gordon September 9, 2011
Princeton University International Graduate Student Tax Compliance Overview Presented By Karen Murphy-Gordon September 9, 2011 Agenda Who we are and what we do What is expected of you How you are paid
US Tax Information for Diplomatic Families at the British Embassy
US Tax Information for Diplomatic Families at the British Rick Ward LLC February 22, 2018 Disclosure This presentation has been prepared by LLC. The information in this presentation is current as of February
Tax information. International Students in the United States
Tax information International Students in the United States Friday workshop for MC International 1 Why Should I File Tax Forms? To keep Legal in the United States If you ever apply for Permanent Residency
SECTION C: Tax Manual I MISC
SECTION C: Tax Manual I. 1099-MISC The Internal Revenue Service requires a 1099-MISC form be issued to independent contractors, other individuals, LLCs, and unincorporated businesses that have received
~E~ E-3 visa, 103 Earnings statement, 100, 131, 135, 136,
Index ~A~ ACA Affordable Care Act 14, 173 A, G visa holders, 5, 6, 7, 37, 103 A-2 visa, PRI 6, 126, 132, 133 A-3 visa, 138, 141 Abuse, abusive employment situation, 141,142 Actual days, Z, 7, 8 Adjusted
Taxability of Prizes and Awards President s Engagement Prizes. December 9, Office of the Comptroller
Taxability of Prizes and Awards President s Engagement Prizes December 9, 2015 1 Disclaimer The University is not permitted to provide personal tax advice. This presentation is an overview of what to expect.
UNIVERSITY OF DAYTON NONRESIDENT ALIEN TAX GUIDE CONTENTS COMMON VISA TYPES AND THEIR TREATMENTS
UNIVERSITY OF DAYTON NONRESIDENT ALIEN TAX GUIDE CONTENTS I. RESPONSIBILITIES II. III. IV. SOCIAL SECURITY NUMBER REQUIREMENT DEFINITIONS TAX TREATIES V. PAYMENTS TO NONRESIDENT ALIENS VI. COMMON VISA
TAX POLICY AND PROCEDURE GUIDE FOR PAYMENTS TO ALIEN INDIVIDUALS
TAX POLICY AND PROCEDURE GUIDE FOR PAYMENTS TO ALIEN INDIVIDUALS Revised as of July 2017 University of Alabama at Birmingham PREFACE The Tax Policy and Procedure Guide for Income Payments to Alien Individuals
Page 1 of 6 UC Santa Barbara Policy 5145 Policies Issuing Unit: Administrative Services Date: May 1, 1985 I. REFERENCES: Under Revision Contact Accounting PAYMENTS TO ALIENS A. U.S. Tax Reform Act of 1984,
US Tax Information for Diplomatic Families at the Australian Embassy
US Tax Information for Diplomatic Families at the Australian Rick Ward LLC January 25, 2018 Disclosure This presentation has been prepared by LLC. The information in this presentation is current as of
Instructions for Form W-7
Instructions for Form W-7 (January 2010) Application for IRS Individual Taxpayer Identification Number Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue
OFFICIAL POLICY. Policy Statement
OFFICIAL POLICY 9.1.7 Resident Alien vs Nonresident Alien Status 2/8/16 Policy Statement. This handout is intended as a general guide on residence status for tax purposes. Please note that there are significant
University of Utah Payments to Non Resident Aliens
University of Utah Payments to Non Resident Aliens Nonresident Alien Visitors Non-Employee Payments Visa Types: B-1 Business visitor B-2 Tourist visitor WB Business visitor (through visa waiver program)
US Tax Information for Diplomatic Families at the German Embassy
US Tax Information for Diplomatic Families at the German Rick Ward LLC February 26, 2018 Disclosure This presentation has been prepared for employees of the World Bank by LLC. The information in this presentation
FOREIGN VISITOR TAX GUIDE
FOREIGN VISITOR TAX GUIDE University of Missouri-St. Louis The Foreign Visitor Tax Guide (Rev February 2017) is consistent with UMSL s policies and procedures for making payments to nonresident aliens.
US Tax Information for Diplomatic Families at the Swiss Embassy
US Tax Information for Diplomatic Families at the Swiss Rick Ward LLC October 18, 2018 Disclosure This presentation has been prepared by LLC. The information in this presentation is current as of October
US Tax Information for Diplomatic Families at the Canadian Embassy
US Tax Information for Diplomatic Families at the Canadian Rick Ward LLC January 16, 2018 Disclosure This presentation has been prepared by LLC. The information in this presentation is current as of January
Tax Issues Associated with Reporting Fellowships
Tax Issues Associated with Reporting Fellowships John Barrett Tax Manager-University of California Office of the President-CFO Division Benjamin Tsai Senior Tax Analyst Arthur Quilao Tax Compliance Analyst
Foreign Student and Scholar Volunteer Tax Return Preparation. VITA Training 1
Foreign Student and Scholar Volunteer Tax Return Preparation VITA Training 1 e-learning Options & Understanding Taxes Website http://www.irs.gov/app/understandingtaxes/index.jsp VITA Training 2 Foreign
Table of Contents. Introduction... 1 Worker Classification Hobby Loss Rules Specialty Occupations... 33
Table of Contents Introduction... 1 Worker Classification.... 3 Employee vs. Independent Contractor... 3 Factors...4 Misclassified Employees...9 Worker Classification Review Questions...11 Worker Classification
U.S. Income Tax for Foreign Students, Scholars and Teachers. Arthur R. Kerr II Vacovec Mayotte & Singer LLP
U.S. Income Tax for Foreign Students, Scholars and Teachers Arthur R. Kerr II Vacovec Mayotte & Singer LLP 617-964-0500 akerr@vacovec.com Are You Resident or Nonresident? Residence for tax purposes not
TAX POLICY AND PROCEDURE GUIDE FOR INCOME PAYMENTS TO ALIEN INDIVIDUALS
TAX POLICY AND PROCEDURE GUIDE FOR INCOME PAYMENTS TO ALIEN INDIVIDUALS Revised as of November 2007 University of Alabama at Birmingham Revision Date: November 2007 PREFACE The Tax Policy and Procedure
Requirements Definitions Form 1042-S 2001 Service Request 14859
Requirements Definitions Form 1042-S 2001 Service Request 14859 University of California Payroll Coordination Final -January 14, 2002 Requirements for Forms 1042-S Table of Contents Section Page I. Overview
Basic Tax Information for F and J Immigration Status
1 Basic Tax Information for F and J Immigration Status International Student Services Who Should Be Here Today If you were not in the USA during 2009, you do not need to file taxes until next year. You
TAX FILING FOR STUDENTS AND SCHOLARS 101. Columbus Community Legal Services
TAX FILING FOR STUDENTS AND SCHOLARS 101 Columbus Community Legal Services INTRODUCTION Who are we? Part of the Catholic University of America s Columbus School of Law Columbus Community Legal Services
RULES GOVERNING PAYMENT PROCESSING FOR FOREIGN NATIONALS
RULES GOVERNING PAYMENT PROCESSING FOR FOREIGN NATIONALS PAYMENT ELIGIBILITY Eligibility to receive specific types of payments is determined by the foreign national s visa status https://www.obfs.uillinois.edu/obfshome.cfm?path=foreignsecure
Payments to Foreign Nationals. March 11, 2013
Payments to Foreign Nationals March 11, 2013 Workshop Presenters Denise Esworthy University Payroll and Benefits Assistant Payroll Manager Kami Van Bellehem University Payroll and Benefits Payroll Specialist
U.S. Tax Guide for Aliens
Department of the Treasury Internal Revenue Service Publication 519 Cat. No. 15023T U.S. Tax Guide for Aliens For use in preparing 2000 Returns Contents Introduction... 1 Important Changes... 2 Important
The hardest thing in the world to understand is the income tax. Albert Einstein FOUNDATIONS IN UNIVERSITY FINANCE UNIVERSITY TAX
The hardest thing in the world to understand is the income tax. Albert Einstein FOUNDATIONS IN UNIVERSITY FINANCE UNIVERSITY TAX University Tax Cassandra Franks, CPA Director, University Tax Services Financial
CSU 101 Tax Discussion Monterey 2011
CSU 101 Tax Discussion Monterey 2011 Marc F. Benadiba Assistant Director Fiscal Services Cal Poly San Luis Obispo CSU Tax Discussion Contrary to popular belief, there are significant tax issues on CSU
Webinar Tax Treatment for Scholarships and Fellowships
1 Financial Management Office May 1, 2014 Updated as of 5/16/2014 Webinar Tax Treatment for Scholarships and Fellowships 2 Webinar Instructions Web conference login: URL: http://www.hawaii.edu/halawai/login.htm
ence Session date: Monday, November 12, 2007 Location: Kansas City, Missouri
Navigating the Financial Logistics of Hosting International Speakers A Team Approach NAFSA: Association of International Educators Region IV Conference ence Session date: Monday, November 12, 2007 Location:
Tax Issues Associated with Reporting Fellowships
Tax Issues Associated with Reporting Fellowships John Barrett Tax Manager-University of California Office of the President-CFO Division Benjamin Tsai Senior Tax Analyst Arthur Quilao Tax ComplianceAnalyst
Non-Resident Tax Workshop February 28, 2013 UTSA, Business Building Room Presented by:
Non-Resident Tax Workshop February 28, 2013 UTSA, Business Building Room 2.06.04 Presented by: Christine Bodily, Payroll Department, 458-4283 Christine.Bodily@utsa.edu Cherilyn Patteson, Office of International
TAX GUIDE FOR FOREIGN VISITORS. Anne E. Davenport, CPA October 2012
TAX GUIDE FOR FOREIGN VISITORS FOR USE BY: All Employees and Students Anne E. Davenport, CPA October 2012 Updated June 24, 2016 Table of Contents Introduction...1 Section 1: Definition of Terms...2 1.1
PLEASE PRESS *6 ON YOUR PHONE TO MUTE
Immigration Services Year End Tax Presentation December, 2013 PLEASE PRESS *6 ON YOUR PHONE TO MUTE Please Note the Following Keep your phone-line muted throughout the session to minimize background noise
Alien Tax Home Representation Form
Alien Tax Home Representation Form I have reviewed the attached tax home information for aliens and/or have consulted with my tax advisor and make the following good faith representation (please check
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Rev. February 2006) OMB No. 1545-1621 Department of the Treasury Section references are to the Internal
NEW VENDOR REQUEST NEW VENDOR INFORMATION INTERNATIONAL VENDOR REQUEST INDIVIDUAL
INTERNATIONAL VENDOR REQUEST INDIVIDUAL NEW VENDOR REQUEST This form, in conjunction with the attached taxpayer identification document, must be completed to add a new vendor to our accounting software
Welcome to Tax Filing Information for International Students and Scholars
Welcome to Tax Filing Information for International Students and Scholars Presented by Office of International Student & Scholar Services Florida Institute of Technology DISCLAIMER ISSS staff are not licensed
2012 Non-Resident Alien Tax Filings
2012 Non-Resident Alien Tax Filings Spring 2013 The Colorado College Business Office OMIS Overview of the U.S. Income Tax System Your employer withholds from your earnings an estimate of what your federal
RUTGERS POLICY. Responsible Executive: Senior Vice President for Finance and Administration
RUTGERS POLICY Section: 40.2.5 Section Title: Fiscal Management Policy Name: Policies and Procedures for Payment for Intellectual Property, Honoraria or other Miscellaneous Services, and Payments to Nonresident
THE F-1 VISA PRIVILEGED U.S. TAX STATUS AND HOW TO KEEP IT
THE F-1 VISA PRIVILEGED U.S. TAX STATUS AND HOW TO KEEP IT Authors Neha Rastogi Beate Erwin Tags Exempt Individual F-1 Visa Foreign Students Nonresident Alien Foreign students leaving their home country
Tax & Estate Planning for Snowbirds
Tax & Estate Planning for Snowbirds Amin Mawani Schulich School of Business York University amawani@schulich.yorku.ca Taxes do influence behaviour Windowless Castles Narrow frontages SIN & gasoline taxes
U.S. Income Tax Workshop for Foreign Students & Scholars Rice University Office of International Students & Scholars February 22, 2017 Presented by
U.S. Income Tax Workshop for Foreign Students & Scholars Rice University Office of International Students & Scholars February 22, 2017 Presented by Crystal C. Gates, Tax Principal Kelley C. Heng, Tax Supervisor
Payments to Foreign Nationals. March 9, 2015
Payments to Foreign Nationals March 9, 2015 Workshop Presenters Kelly Sellers University Payroll and Benefits Assistant Payroll Manager Kami Van Bellehem University Payroll and Benefits Payroll Specialist
The hardest thing in the world to understand is the income tax. Albert Einstein FOUNDATIONS IN UNIVERSITY FINANCE UNIVERSITY TAX
The hardest thing in the world to understand is the income tax. Albert Einstein FOUNDATIONS IN UNIVERSITY FINANCE UNIVERSITY TAX University Tax Cassandra Franks, CPA Director, University Tax Services Financial
U.S. Tax Guide for Aliens
Department of the Treasury Internal Revenue Service Publication 519 Cat. No. 15023T U.S. Tax Guide for Aliens For use in preparing 2013 Returns Contents Introduction... 1 What's New... 2 Reminders... 3
FOREIGN NATIONAL PAYMENT GUIDE
FOREIGN NATIONAL FOREIGN NATIONAL PAYMENT GUIDE PAYMENT GUIDE May-2018 UNIVERSITY OF PENNSYLVANIA Contents Chapter 1: Foreign National Payment Guide... 3 1.1 Visa Matrix... 3 Chapter 2: Nonresident New
Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services
Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services 1 Agenda U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends Social Security Number Tax Related
U.S. Income Tax Workshop for Foreign Students & Scholars Rice University Office of International Students & Scholars February 25, 2016 Presented by
U.S. Income Tax Workshop for Foreign Students & Scholars Rice University Office of International Students & Scholars February 25, 2016 Presented by Crystal C. Gates, Tax Principal Kelley C. Heng, Tax Supervisor
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Form W-7 (Rev. August 2013) Department of the Treasury Internal Revenue Service Application for IRS Individual Taxpayer Identification Number For use by individuals who are not U.S. citizens or permanent
Frequently Asked Tax Questions 2018 Tax Returns
Frequently Asked Tax Questions 2018 Tax Returns Q. When is my tax return due? A. 2018 Federal (U.S. government) tax returns are due by April 15, 2019. State of Iowa tax returns are due by May 1, 2019.
The ABC s s of Hosting an International Speaker or Entertainer: A Team Approach formerly The ABC s s of Inviting a Foreign Speaker
The ABC s s of Hosting an International Speaker or Entertainer: A Team Approach formerly The ABC s s of Inviting a Foreign Speaker Presenters: Minnesota State University, Mankato: Julie Rabaey, Assistant
Tax Workshop for Foreign Nationals Preparing 2018 Forms Douglas Kelley
Tax Workshop for Foreign Nationals Preparing 2018 Forms Douglas Kelley Guest Lecturer Lamden School of Accountancy San Diego State University 1 Before we begin Filing taxes means submitting tax forms (or
2600 N. Military Trail, Suite 206, Boca Raton, Florida Tel
2600 N. Military Trail, Suite 206, Boca Raton, Florida 33431 Tel. 1-561-368-1113 www.lehmantaxlaw.com U.S. Taxation of Foreign Corporations And Nonresident Aliens General Rules Tax Planning Before Immigrating
Employment of H-2A Workers Employer Federal Withholding Requirements/ H-2A Worker Federal Income Tax Filing Requirements
Employment of H-2A Workers Employer Federal Withholding Requirements/ H-2A Worker Federal Income Tax Filing Requirements The guidance provided in this document pertains to federal tax implications only.
Receiving payments in the U.S. Angela Gwinn
Receiving payments in the U.S. Angela Gwinn Payroll Payroll Department is part of the Office of Human Resources. 720 University Place, 2 nd floor in Evanston Abbott Hall, 8 th floor in Chicago 1071532
U.S. taxation of foreign citizens
U.S. taxation of foreign citizens Global Mobility Services 2019 kpmg.com U.S. taxation of foreign citizens The following information is not intended to be written advice concerning one or more Federal
Foreign National Information Form for Non-Payroll Related Payments
Payment Processing Foreign National Information Form for npayroll Related Payments The purpose of this form is to obtain additional information from foreign national payees so that the University of Pittsburgh,
INTERNATIONAL TAX. Presented by Fiscal Services
INTERNATIONAL TAX Presented by Fiscal Services Agenda Overview Definitions Travel Reimbursements Scholarships/Fellowships Self-Employment Income Payments Vendor Payments Objectives Understand International
International Students and Scholars Nonresident Tax Orientation. February 14, 2018
International Students and Scholars Nonresident Tax Orientation February 14, 2018 Nonresident Tax Orientation Agenda General Overview of U.S. Tax and Tax Forms Items subject to tax NRA Documentation Requirements
MICHIGAN DEPARTMENT OF TREASURY
MICHIGAN DEPARTMENT OF TREASURY 2013 To explain the filing requirements Who must file a Michigan Income Tax Return (MI-1040) Give instructions and guidelines on how to complete the MI-1040 and other Michigan
Tax Guide For Foreign Investors In U.S. Residential Real Estate
A T T O R N E Y S A T L A W Tax Guide For Foreign Investors In U.S. Residential Real Estate 2018 Edition In this guide I. Introduction 2 II. The U.S. Tax System 3 A. U.S. Persons 3 1. Basic Rules 3 2.
2017 Instructions for Schedule 8812
Department of the Treasury Internal Revenue Service 2017 Instructions for Schedule 8812 Child Tax Credit Part I of Schedule 8812 documents that any qualifying child whom you identify with an ITIN is a
Federal Taxation of Aliens Working in the United States
Federal Taxation of Aliens Working in the United States Erika K. Lunder Legislative Attorney May 18, 2012 CRS Report for Congress Prepared for Members and Committees of Congress Congressional Research
The University had a Raffle Policy separate from the Foundation. The University s Raffle Policy can be viewed at
Western Illinois University Foundation, Inc. Policy on Raffles Effective Date: Responsible Departments: WIU Foundation Policy on Raffles (Including Cash and Non-Cash Prizes) Introduction Expenses for raffles
West Chester University. Taxation Issues Nonresident Aliens
West Chester University Taxation Issues Nonresident Aliens Agenda Tax Compliance Issues Nonresident aliens (NRA) o Vendor Payments o Scholarships o Tuition Waivers o Prizes o Stipends Tax related Forms
Tax Reporting for Inbound Students
Tax Reporting for Inbound Students March 10, 2017 www.moorestephensdm.com PRECISE. PROVEN. PERFORMANCE. US Tax Residence 101 Defined in Internal Revenue Code (IRC) Section 7701(b) - Determined based on
MICHIGAN DEPARTMENT OF TREASURY
MICHIGAN DEPARTMENT OF TREASURY 2015 To explain Michigan filing requirements Who must file a Michigan Income Tax Return (MI-1040) Give instructions and guidelines on how to complete the MI-1040 and other
EXPAT TAX HANDBOOK. Non-Citizens and U.S. Tax Residency. Tax Year Ephraim Moss, Esq Ext 101
EXPAT TAX HANDBOOK Non-Citizens and U.S. Tax Residency Tax Year 2018 Ephraim Moss, Esq. 718-887-9933 Ext 101 emoss@expattaxprofessionals.com Joshua Ashman, CPA 718-887-9933 Ext 102 jashman@expattaxprofessionals.com
Tax Workshop for MIT Students and Scholars. Residents for Tax Purposes
Tax Workshop for MIT Students and Scholars Residents for Tax Purposes Wednesday March 6, 2019 1 Presenters Present Information: Chris Durham Assistant Director of HR/Payroll & Merchant Services Jodi Kessler
Overview of Tax Considerations for Canadians in the United States
Overview of Tax Considerations for Canadians in the United States Introduction Due to its proximity to the United States, Canada is the United States' largest trading partner. In addition, Canada is a
Tax Workshop for Foreign Nationals Preparing 2018 Forms Douglas Kelley
Tax Workshop for Foreign Nationals Preparing 2018 Forms Douglas Kelley Guest Lecturer Lamden School of Accountancy San Diego State University Before we begin Filing taxes means submitting tax forms (or
Payroll for U.S. Employees Abroad and Aliens in the U.S. Charlotte N. Hodges, CPP August 23, 2014
Payroll for U.S. Employees Abroad and Aliens in the U.S. Charlotte N. Hodges, CPP August 23, 2014 Federal Income Tax Withholding 14.1-1 U.S. citizens & resident aliens are subject to income tax withholding
Foreign Tax Issues REBECCA DONEHEW
Foreign Tax Issues REBECCA DONEHEW Form 5471 Information Returns of U.S. Persons with Respect to Certain Foreign Corporations Used to satisfy the reported requirements of transactions between foreign corporations
Tax Workshop for MIT Students and Scholars. Residents for Tax Purposes. Download Slides here: https://goo.gl/q1tigg
Tax Workshop for MIT Students and Scholars Residents for Tax Purposes Download Slides here: https://goo.gl/q1tigg Monday, February 26, 2018 1 Presenters Present Information: Chris Durham HR/Payroll Manager,
Expats/Inpats: Working Across Borders
Expats/Inpats: Working Across Borders Annick Nguessan 23 October 2015 International Tax Series Agenda & Objectives Introduction Types of assignments Impact of Expatriates/Inpatriates on employer U.S. taxation
Foreign Nationals Tax Compliance Boot Camp Employees, Vendors & Students
Foreign Nationals Tax Compliance Boot Camp Employees, Vendors & Students April 22, 2015 2015 Training Curriculum Jennifer Pacheco, Foreign Nationals Tax Compliance Program NC Office of the State Controller
U.S. TAX ISSUES FOR CANADIANS
U.S. TAX ISSUES FOR CANADIANS If you own rental property in the United States or spend extended periods of time there, you could be subject to various U.S. filing requirements, even though you may have
NONRESIDENT ALIEN TAX COMPLIANCE. A Policy and Procedure Manual. University of Nevada Reno (UNR) Nonresident Alien Tax Specialist Kellie Grahmann
NONRESIDENT ALIEN TAX COMPLIANCE A Policy and Procedure Manual University of Nevada Reno (UNR) Nonresident Alien Tax Specialist Kellie Grahmann CONTENTS Nonresident Alien Tax Compliance Summary Taxation
Instructions for Form 1040NR-EZ
2011 Instructions for Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents Department of the Treasury Internal Revenue Service Section references are to the Internal
Non-Resident Alien Frequently Asked Questions
Materials Management: Payroll Time and Attendance Unit Non-Resident Alien Frequently Asked Questions TAX FILING: DO I NEED TO FILE / WHEN DO I FILE? What happens if I fail to file my taxes? If you owe
FEDERAL STATE AND LOCAL GOVERNMENTS TAX EXEMPT/ GOVERNMENT ENTITIES: FSLG Mission: FRINGE BENEFITS
FEDERAL STATE AND LOCAL GOVERNMENTS FRINGE BENEFITS TAX EXEMPT/ GOVERNMENT ENTITIES: Federal, State and Local Governments Indian Tribal Governments Tax Exempt Bonds FSLG Mission: To provide government
Payments Made to Nonresident Aliens
Payments Made to Nonresident Aliens A Policies and Procedures Manual This Procedures for Payments Made to Nonresident Aliens guide was prepared by Arctic International LLC in connection with Occidental
Your Federal Income Tax Responsibilities as an Au Pair
S. Landau Services Steven Landau, E.A.* 2610 NW 56th Street #103 Seattle, WA 98107-4118 PHONE: (206) 784-1070 TOLL FREE: (877) 220-3241 TOLL FREE FAX: (877) 220-3889 E-MAIL: Steven@SLandauServices.com
International Student Taxes. Information compiled by International Student Services
International Student Taxes Information compiled by International Student Services International Student Taxes The Basics Specific Tax Scenarios What You Can Do Now Resolving Tax Issues Top Ten Tax Myths
Tax FAQs for US Inbound Transactions
Tax FAQs for US Inbound Transactions By Robert M. Finkel and Diana C. Española mbbp.com Corporate IP Licensing & Strategic Alliances Employment & Immigration Taxation Litigation 781-622-5930 3 Tax FAQs
Tax Reporting for Inbound Students
Tax Reporting for Inbound Students March 9, 2018 www.moorestephensdm.com PRECISE. PROVEN. PERFORMANCE. US Taxation Resident vs. Nonresident Resident - Taxed on worldwide income - Allowed worldwide deductions
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Form W-7 (Rev. September 2016) Department of the Treasury Internal Revenue Service Application for IRS Individual Taxpayer Identification Number For use by individuals who are not U.S. citizens or permanent