Nonresident Alien Tax Compliance Workshop Comprehensive Overview and Update of the Issues
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1 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 Nonresident Alien Tax System How is the Nonresident Alien Tax System Different? What are the Basic Rules? Why is Determining a Payee s Tax Residency Important/Required? How to Approach Nonresident Alien Tax Compliance Issues; and The Overlap of Immigration and Tax, Immigration Terminology; How to Review Immigration Documents; What Payments to Which Immigration Statuses, and Payments to Visitors. 10:30 10:45 Break 10:45 12:00 Determining Tax Residency Status: How is U.S. Tax Residency Status Determined? Who is a Nonresident Alien?; and Collecting Data; Reviewing the Forms and Documents Provided by Foreign National What to look for; What to Do with SPT Results. 1:00 1:30 Determining Tax Residency Status, continued 1:30 3:00 Determining Taxable Income Can the Payment be Excluded from Income? Compensation versus NonService Scholarship/Fellowship; FairMarket Value? Sourcing Issues; and Internal Revenue Code Exclusions. 3:00 3:15 Break 3:15 4:00 How Is Income to a Nonresident Alien Taxed? What are the Applicable Tax Rates? What Forms Are Required?; and How Should The Forms Be Completed? 4:00 4:30 Overview of Paying Foreign Performers and Their Agents 4:30 5:00 Case Studies; Open Discussion of the Day s Topics
2 Comprehensive Overview and Update of the Issues Continued Day Two, Tuesday October 18, :30 9:00 Morning WarmUp Case Studies and Review of First Day s Discussion 9:00 10:30 Income Tax Treaty Basics: How to Read an Income Tax Treaty; and Overview of Time Limits and Dollar Limits. 10:30 10:45 Break 10:45 11:15 Claiming An Income Tax Treaty What Forms are Required and How Should They Be Completed? 11:15 11:30 Withholding Agent Responsibilities: Who is the Withholding Agent; and Depositing Tax; Penalties. 11:30 12:00 FICA Tax: When Is Withholding Applicable and Possible Exemptions. 1:00 1:30 Social Security Number/Individual Taxpayer Identification Numbers: When is a SSN necessary? What if the Foreign National Does Not Have an SSN? What is an ITIN and When is it Necessary? Should My Institution Be an Acceptance Agent? What is the new Acceptance Agent Process? 1:30 2:15 Overview of Tax Reporting Responsibilities: What Needs to Be Reported and on What Forms? Overview of the Reporting Rules. 2:15 3:00 How Do I Make Sense of It All? 3:00 3:15 Break 3:15 4:15 Making a Plan and pulling it all together system by system. What s In Your Tax File? What Should be In Your Tax File? What Documents Are Necessary/Required? What s Happening at the IRS? 4:15 5:00 Case Studies Open Discussion : Questions and Answers, Closing Remarks
3 Wednesday October 19, 2016 Advanced Discussion of the Issues A FOCUS on... Scholarships, Fellowships, Grants, Stipends, and Per Diems: From Start to Reporting 8:30 9:30 Defining a Scholarship, Fellowship, Grant, Stipend, and Per Diem What is the Category of Income Scholarship/Fellowship v. Compensation Scholarship/Fellowship v. Prize or Award Scholarship/Fellowship v. Gift Scholarship/Fellowship v. Loan Travel Issues Other Payments 9:30 10:00 Scholarships and Fellowships: What s Taxable and What s Excludable? Sourcing Issues Internal Revenue Code Exclusions Income Tax Treaty Exemptions Applicable Tax Rates 10:00 10:15 Scholarships and Fellowship: What s Reportable and How to Report 10:15 10:30 Break NONEMPLOYEES, GUEST SPEAKERS, ROYALTY RECIPIENTS: From Contract/Invitation to Reporting 10:30 11:15 What is the Category of Income? Consulting Fees v. Guest Speaker Fees v. Honoraria Stipends and Living Allowances NonCash Gifts Participant Fees Royalties v. License Fees Prizes and Awards Travel Issues Other Payments 11:15 11:45 What s Taxable and What s Excludable? Sourcing Issues Internal Revenue Code Exclusions Income Tax Treaty Exemptions Applicable Tax Rates 11:45 12:00 What s Reportable and How to Report
4 Advanced Discussion of the Issues A FOCUS on... Continued NonIndividuals / Foreign Companies: From Contract to Reporting 1:00 1:20 WHO is the Payee? WHO is the Beneficiary of the Income? Foreign Individual Foreign Company Foreign Government Foreign Exempt Organization 1:20 2:00 What is the Category of Income? Purchase of Goods v. Purchase of Services Consulting Fees Travel Payments Royalties License Fees Grants 2:00 2:30 What s Taxable and What s Excludable? Sourcing Issues Internal Revenue Code Exclusions Income Tax Treaty Exemptions Applicable Tax Rates 2:30 2:45 What s Reportable and How to Report 2:45 3:00 Break Income Tax Treaties: An InDepth Discussion 3:00 3:30 What Is An Income Tax Treaty? How is General Eligibility Determined? Residency Status Rules TieBreaker Rules Saving Clause and Exceptions Thereto 3:30 4:00 Income Tax Treaty Concepts Definitions Time Periods and Time Limits / Dollar Limits Restrictive Clauses 4:00 4:30 Article by Article: Students and Trainees Teachers and Researchers 4:30 5:00 How to Facilitate an Exemption from Tax Withholding Based on a Tax Treaty? Exemption from Tax Withholding Forms and Attachments U.S. Taxpayer Identification Numbers / Foreign Tax Identification Numbers How Is an Exemption from Tax Withholding Reported?
5 Thursday October 20, 2016 Advanced Discussion of the Issues A FOCUS on... 8:30 9:45 Review of Previous Day s Outstanding Issues; A Closer Look: Case Studies that Illustrate Tax Withholding and Reporting Rules 9:45 10:15 Evaluating Your Institution s Nonresident Alien Tax Compliance Program 10:15 10:30 Break 10:30 11:30 Open Forum and Discussion, including Sharing Best Practices 11:30 12:15 GLACIER System Review and Questions
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