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US Tax Compliance For Immigrants And Employers:
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PREFACE
PART I. INTERNATIONAL ASPECTS OF INDIVIDUAL U.S. TAX RETURNS
Background Information
Chapter 1. Introduction
1.1 Immigration Basics
1.2 U.S. Tax Residency Rules
1.3 Conflicting Definitions of "Resident" and "Nonresident"
1.4 Impact of Incorrect Returns on Immigration Benefits
Chapter 2. Who Must File, What, and When?
2.1 U.S. Citizens and Residents
2.2 Nonresidents
2.3 Dual-Status Taxpayers
2.4 Sailing Permit Requirement
2.5 Income from U.S. Possessions
2.6 Taxpayer Identification Numbers
2.7 Tax Year
2.8 Due Dates
2.9 Where to File
2.10 Payments
2.11 Timely Filing and Paying
2.12 Amended Returns
2.13 Designees and Agents
2.14 Form 1042 and 1042 S Filing Obligations
Chapter 3. Resident or Nonresident?
3.1 Residency Status Based on Immigrant Status
3.2 Residency Status Based on U.S. Presence
3.3 The Closer Connection Exception
3.4 U.S. Days That Do Not Count
3.5 Exempt Individuals
3.6 Foreign Government-Related Individuals
3.7 Teachers and Trainees
3.8 Students
3.9 Changing to Another Nonimmigrant Status
3.10 Individuals from Former Trust Territories
Chapter 4. Residency Start and End Dates
4.1 Residency Start Date
4.2 Residency Termination Date
4.3 Residency Start and End Dates for Immigrants
Chapter 5. Residency and Nonresidency Elections
5.1 First-Year-Choice Election
5.2 Residency Election Based on Marriage
5.3 Residency Election Based on a Tax Treaty
5.4 The Closer Connection Extension
5.5 Nonresidency Election Under a Treaty Tie-Breaker Rule
Chapter 6. Tax Returns for Citizens and Residents
6.1 Currency Translations
6.2 Real Estate Transactions
6.3 Travel Expenses
6.4 Foreign Retirement Plans
6.5 Filing Status and Personal Exemptions
6.6 Deductions, Adjustments, and Credits
6.7 Avoidance of Double Taxation
6.8 Treaty Claims
6.9 Dual-Status Taxpayers
Chapter 7. Tax Returns for Nonresidents
7.1 U.S.-Source Income
7.2 Fixed or Determinable Income
7.3 Effectively Connected Income
7.4 Filing Status and Personal Exemptions
7.5 Deductions, Adjustments, and Credits
7.6 Form 1040NR or 1040NR-EZ
7.7 Form 8843 Requirement
7.8 Treaty Claims by Nonresidents
7.9 E-filing
Chapter 8. Required Disclosures
8.1 Foreign Financial Accounts
8.2 Cross-Border Asset Transfers
8.3 Ownership Interests in Certain Foreign Entities
8.4 Other Disclosures
Chapter 9. Expatriate Returns
9.1 Section 911 Foreign-Earned Income Exclusions
9.2 Qualifying Taxpayers
9.3 Foreign-Earned Income
9.4 The Foreign-Earned Income Exclusion
9.5 The Housing-Cost Exclusion/Deduction
9.6 Exclusions for Certain Employer-Provided Housing
9.7 Impact on State Income Taxes
Chapter 10. Tax Treaty Benefits
10.1 How Tax Treaties Work
10.2 Articles Conferring Benefits
10.3 Impact of U.S. and Foreign Residency Status
10.4 Earnings from Personal Services
10.5 Treaty Benefits for Scholarships and Fellowships
10.6 Treaty Benefits for Retirement Payments and Contributions
10.7 Treaty Benefits for Social Security Payments
10.8 Treaty Benefits for FDAP Income
10.9 Form 8833 Requirement
10.10 Competent Authority
Chapter 11. Tax Expatriates
11.1 Expatriation After June 3, 2004
11.2 Expatriation on or Before June 3, 2004
11.3 Form 8854
11.4 Expatriation Tax
Chapter 12. Social Security and Medicare Taxes
12.1 Employment Performed Abroad
12.2 U.S. Self-Employment Tax
12.3 Social Security and Medicare Tax Refunds
12.4 Refund of NRA Taxes Withheld in Error on Benefits
Chapter 13. State Income Tax Returns
13.1 State Tax Residency Status
13.2 State Residents Working Abroad
13.3 Income Tax Treaty Exemptions
Chapter 14. Taxpayer Identification Numbers
14.1 Individuals Eligible for ITINs
14.2 Documentation Requirements
14.3 Application Submission Procedures
14.4 Pre-Tax Return Submissions
14.5 Acceptance Agents
14.6 Acceptance Agent Application Procedures
Chapter 15. Common Mistakes to Avoid
15.1 Filing the wrong tax return
15.2 Filing using married-filing-jointly status incorrectly
15.3 Failing to include all income in the return
15.4 Claiming incorrect personal exemptions.
15.5 Incorrectly claiming a tax treaty benefit
15.6 Claiming improper temporarily-away-from-home expense deductions
15.7 Excluding certain taxable capital gains on stock sales on Form 1040NR
15.8 Failing to file disclosure forms
15.9 Failing to file a federal tax return
15.10 Failing to file a state income tax return
Chapter 16. Resources
16.1 Websites
16.2 IRS Publications
PART II. A GUIDE FOR FILING IRS FORMS 1042 AND 1042-S
Background Information
Chapter 1. Introduction to Forms 1042 and 1042-S
1.1 Withholding Agent Obligations
1.2 Who Must File Form 1042-S
1.3 Reporting Rules for Form 1042 S
1.4 Interest Payments to Residents of Canada
1.5 Form 1042 S Information
1.6 Taxpayer Identification Number Requirement
1.7 Foreign Address Requirement
1.8 Form 1042 S Recipient Rules
1.9 Multiple Withholding Agent Rule
1.10 Form 1042 S Vendor List
Chapter 2. When to File Forms 1042 and 1042-S
2.1 Timely Filed Returns
2.2 Extending the Time to Filev
2.3 Penalty for Failure to Timely File Forms 1042-S
Chapter 3. How and Where to File Forms 1042-S
3.1 Submitting Paper Forms 1042-S
3.2 Form 4419: Applying to File Information Returns Electronically
3.3 Applying for a Waiver from Filing Electronically
3.4 New Instructions for Filing Electronically
3.5 Submitting Forms 1042-S Electronically
3.6 Providing Form 1042-S Recipient Statements
3.7 Retention of Forms 1042-S
Chapter 4. Preparing Electronic Files
4.1 Test Files
4.2 Original Files
4.3 Common Form 1042-S Processing Errorsv
4.4 TIN Requirement
4.5 Replacement Files
4.6 Amended Files
Chapter 5. Filing Electronically
5.1 Preparing the File
5.2 Connecting to the FIRE System
5.3 Electronic Requests for Extension of Time to File
5.4 The Most Common Problems of Electronic Filers
Chapter 6. Service Center Processing and Validity Checks
6.1 Validation of Recipient "Q" Record Fields
6.2 Validation of Form 1042-S Data
6.3 Validation of "T," "W," "C," and "F" Records
6.4 Validation of Extension of Time Records
Chapter 7. Correcting Errors
7.1 Making Paper Corrections
7.2 Making Electronic Corrections
7.3 Correcting Forms 1042-S Recipient Statements
Chapter 8. Depositing Withheld Taxes
8.1 Frequency of Deposits
8.2 Making Deposits
8.3 EIN Requirement
8.4 Timely Deposits
8.5 Penalty for Late Deposits
8.6 Adjusting for Over Withholding
Chapter 9. Form 1042 Tax Return
9.1 Extending the Time to File Form 1042
9.2 Penalties and Interest
9.3 Amended Form 1042
Chapter 10. A Strategy for Filing Forms 1042 and 1042-S
10.1 File Electronically
10.2 Request a TCC Number for Form 1042-S Submissions
10.3 Inform Recipients to Expect Their Form 1042-S Recipient Statements
10.4 Prepare Form 1042-S Recipient Statements Early
10.5 Provide Form 1042-S Recipient Statements with Multiple Income Lines
10.6 Request an Extension of Time to File Your IRS Submission
10.7 Request an Extension of Time to Submit Your Form 1042
10.8 Do Not Request an Extension of Time to Furnish Form 1042 S Recipient Statements
10.9 Review Your File for Errors Before Submitting It to the IRS
Chapter 11. Contacting IRS/ECC-MTB
11.1 Information Reporting Program/Customer Service Section
11.2 Numbers and Sites for Other Information
PART III. U.S. TAXATION OF H-1B SPECIALTY WORKERS
Chapter 1. Introduction
1.1 Work Authorization
1.2 Taxpayer Identification Number
Chapter 2. U.S. Tax Residency Rules
2.1 Residency Status Based on U.S. Presence
2.2 Nonresidency Status Claims Based on an Income Tax Treaty
Chapter 3. Residency Start and Termination Dates
3.1 Residency Start Date
3.2 Tax Residency Elections
3.3 Residency Termination Date
Chapter 4. Changes to H 1B Status
4.1 Change of Status from J 1 Nonstudent to H-1B
4.2 Changes from F 1 or J 1 Student Status
Chapter 5. Federal Income Tax Rules
5.1 Tax Rules for Nonresidents
5.2 Tax Rules for Residents
5.3 Tax Rules for Dual-Status Aliens
5.4 Stock Ownership in a Foreign Corporation
Chapter 6. Income Tax Treaty Benefits
6.1 U.S.-Source Income
6.2 Employment Compensation
6.3 Compensation of Teachers and Researchers
6.4 Special Considerations for Research Scholars
Chapter 7. State Income Taxes
7.1 Domicile
7.2 Residence
7.3 State Tax Rules
7.4 Income Tax Treaty Exemptions
Chapter 8. Withholding and Reporting
8.1 Benefits in Kind
8.2 Special Withholding Rules for Nonresidents
8.3 Treaty-Exempt Compensation
8.4 Social Security and Medicare Taxes
8.5 State Income Taxes
Chapter 9. U.S. Tax Returns
9.1 Sailing Permit Requirement
9.2 Federal Tax Return
9.3 Treaty Claims
9.4 State Tax Returns
Chapter 10. Individual Taxpayer Identification Numbers
10.1 Individuals Eligible for ITINs
10.2 Documentation Requirements
10.3 Application Submission Procedures
10.4 Acceptance Agents
10.5 Acceptance Agent Application Procedures
Chapter 11. Resources
11.1 Websites
11.2 IRS Publications
PART IV. U.S. TAXATION OF B-1 BUSINESS VISITORS
Background Information
Chapter 1. Introduction
1.1 Work Authorization
2.2 Taxpayer Identification Number
Chapter 2. Payments to B Visitors
2.1 Reimbursed Business Expenses
2.2 B Honoraria
2.3 Directors' Fees
2.4 Payments to Accompanying Servants
Chapter 3. U.S. Tax Residency Rules
3.1 Residency Status Based on U.S. Presence
3.2 Nonresidency Status Claims Based on an Income Tax Treaty
3.3 Residency Start Date
3.4 Residency Termination Date
Chapter 4. Federal Income Tax Rules
4.1 Commercial Traveler Rule
4.2 U.S.-Source Income
4.3 Effectively Connected Income
4.4 Income Tax Treaty Exemptions
4.5 Compensation Paid to Certain Residents of Canada or Mexico.
4.6 Compensation of Employees of Foreign Governments or International Organizations
4.7 Withholding and Reporting on Payments for Services
4.8 Nonresident Tax Return
4.9 B-1 Visitors Who Become Residents
4.10 Tax Rules for Dual-Status Aliens
4.11 Stock Ownership in Foreign Corporations
Chapter 5. Payments to a Foreign Corporation for U.S. Services
5.1 Income Effectively Connected to a U.S. Trade or Business
5.2 Payments to a Foreign Corporation for Services
5.3 Combined Payments
5.4 Personal Holding Companies
5.5 Exemption from Withholding Under an Income Tax Treaty
5.6 Exemption for Payments to Foreign Tax-Exempt Organizations
Chapter 6. Payments for Self-Employment Services
6.1 Required Withholding Taxes and Reporting
6.2 Lack of a Valid Withholding Certificate
6.3 Exemption from Withholding Under an Income Tax Treaty
6.4 Payments to Agents and Intermediaries
Chapter 7. Social Security and Medicare Taxes
7.1 Exemption from Tax Under a Social Security Agreement
7.2 Self-Employment Tax
Chapter 8. State Income Taxes
8.1 Domicile
8.2 Residence
8.3 State Tax Rules
8.4 Income Tax Treaty Exemptions
Chapter 9. Individual Taxpayer Identification Numbers
9.1 Individuals Eligible for ITINs
9.2 Documentation Requirements
9.3 Application Submission Procedures
9.4 Acceptance Agents
9.5 Acceptance Agent Application Procedures
Chapter 10. Resources
10.1 Websites
10.2 IRS Publications
PART V. U.S. TAXATION OF FOREIGN STUDENTS
Chapter 1. Introduction
1.1 Student Immigration Categories
1.2 Students in Other Immigration Categories
1.3 Work Authorization
1.4 Social Security Numbers
1.5 Payments to Foreign Students
Chapter 2. U.S. Tax Residency Rules
2.1 Residency Status Based on U.S. Presence
2.2 U.S. Days That Do Not Count
2.3 Exempt Individuals
2.4 Closer Connection to a Foreign Country
2.5Residency Start and Termination Dates
2.6 Tax Residency Elections
2.7 Changing to Another Nonimmigrant Status
2.8 Foreign Students Married to a U.S. Citizen or Immigrant
Chapter 3. Federal Income Tax Rules
3.1 Tax Rules for Tax Nonresidents
3.2 Tax Rules for Tax Residents
3.3 Tax Rules for Dual-Status Aliens
Chapter 4. Compensation for Services
4.1 Benefits in Kind
4.2 Distinguishing Compensation from Other Payments
4.3 Source of Income for Services
4.4 Special Withholding Rules for Tax Nonresidents
4.5 Social Security and Medicare Taxes
Chapter 5. Scholarships and Fellowships
5.1 Grants Requiring Services
5.2 Distinguishing Scholarships and Fellowships
5.3 Source of Income from Grants
5.4 Qualified Scholarships and Fellowships
5.5 Qualified Tuition Reductions
5.6 Nonqualified Scholarships
5.7 Taxation of Nonqualified Scholarships and Fellowships
5.8 Making Tax Deposits
5.9 Reporting Requirements
5.10 Other Students
Chapter 6. Income Tax Treaty Benefits
6.1 How Tax Treaties Work
6.2 Remittances and Allowances from Abroad
6.3 Benefits for Scholarship and Fellowship Grants
6.4 Benefits for Compensation for Services
6.5 Unique Benefits for Certain Foreign Students
6.6 Benefits for Other Types of Income
6.7 Withholding Certificates for Treaty Exempt Income
Chapter 7. Form 1042 and 1042 S Reporting
7.1 Form 1042 S Information Return
7.2 Coordinating Form 1042-S with Form W 2 Reporting
7.3 Form 1042 Tax Return
Chapter 8. State Income Taxes
8.1 Domicile
8.2 Residence
8.3 State Tax Rules
8.4 Income Tax Treaty Exemptions
Chapter 9. U.S. Tax Returns
9.1 Federal Tax Returns for Tax Nonresidents
9.2 Elections
9.3 Federal Tax Returns for Tax Residents
9.4 Dual-Status Tax Return
9.5 VITA Programs
9.6 Sailing Permit Requirement
9.7 State Tax Returns
Chapter 10. Individual Taxpayer Identification Numbers
10.1 Individuals Eligible for ITINs
10.2 Documentation Requirements
10.3 Application-Submission Procedures
10.4 Acceptance Agents
10.5 Acceptance Agent Application Procedures
Chapter 11. Resources
11.1 Websites
11.2 IRS Publications
PART VI. L-1 INTRACOMPANY TRANSFEREES ON U.S. ASSIGNMENT
Chapter 1. Introduction
1.1 Work Authorization
1.2 Taxpayer Identification Numbers
Chapter 2. U.S. Tax Residency Rules
2.1 Residency Status Based on U.S. Presence
2.2 Nonresidency Status Claims Based on an Income Tax Treaty
Chapter 3. Residency Start and Termination Dates
3.1 Residency Start Date
3.2 Tax Residency Elections
3.3 Residency Termination Date
Chapter 4. Federal Income Tax Rules
4.1 Tax Rules for Nonresidents
4.2 Tax Rules for Residents
4.3 Tax Rules for Dual-Status Aliens
4.4 Stock Ownership in a Foreign Corporation
Chapter 5. Income Tax Treaty Benefits
5.1 U.S.-Source FDAP Income
5.2 Employment Compensation
5.3 Pension Contributions
Chapter 6. State Income Taxes
6.1 Domicile
6.2 Residence
6.3 State Tax Rules
6.4 Income Tax Treaty Exemptions
Chapter 7. Withholding and Reporting
7.1 Temporarily-Away-From-Home Expenses vs. Relocation Expenses
7.2 Other Payments
7.3 Federal Income Tax Withholding
7.4 Social Security and Medicare Taxes
7.5 State Income Taxes
Chapter 8. U.S. Tax Returns
8.1 Sailing Permits
8.2 Federal Tax Returns
8.3 State Tax Returns
Chapter 9. Individual Taxpayer Identification Numbers
9.1 Individuals Eligible for ITINs
9.2 Documentation Requirements
9.3 Application Submission Procedures
9.4 Acceptance Agents
9.5 Acceptance Agent Application Procedures
Chapter 10. Resources
10.1 Websites
10.2 IRS Publications
PART VII. WHAT YOU NEED TO KNOW ABOUT EXCHANGE VISITORS
Chapter 1. Introduction
1.1.Program Participants
1.2 J Program Categories
1.3 Admission Procedures
1.4 Documentation Requirements
1.5 Two-Year Home Residency Requirement
1.6 Other Requirements
Chapter 2. Work Authorization
2.1 J 1 Students
2.2 J 1 Non-Students
2.3 J 2 Dependents
2.4 Employment Eligibility Verification
Chapter 3. U.S. Income Taxes
3.1 Taxation of Residents
3.2 Taxation of Nonresidents
3.3 Federal Tax Returns
3.4 State Income Taxes
Chapter 4. Employment Taxes
4.1 Special Rules for Nonresidents
4.2 Social Security and Medicare Exemptions
4.3 Au Pairs
Chapter 5. Income Subject to Tax
5.1 Compensation for Services
5.2 Source of Income for Services
5.3 Scholarship and Fellowship Grants
5.4 Prizes and Awards
5.5 Royalties
Chapter 6. Resident or Nonresident?
6.1 Days That Do Not Count
6.2 Exempt Individuals
6.3 The Closer-Connection Exception
6.4 Residency Start and Termination Dates
Chapter 7. Tax Administration
7.1 Employment Compensation
7.2 Self-Employment Income
7.3 Scholarship and Fellowship Grants
7.4 Wage-Withholding Election
7.5 Personal Exemption Amount Reduction
7.6 Travel-Expense Reimbursements
7.7 U.S. AID Per Diems
7.8 Other Income Payments
7.9 Depositing Withheld Taxes
7.10 U.S. Taxpayer Identification Numbers
7.11 Form 1042 Tax Return
Chapter 8. Tax Treaty Benefits
8.1 Taxes Covered
8.2 Tax Residency Requirement
8.3 Income Eligible for Benefits
8.4 Benefit Limitations
8.5 IRS Policy Limitations
8.6 Saving Clause and Exceptions
8.7 Treaty Claims
8.8 Reporting
Chapter 9. Resources
9.1 Websites
9.2 IRS Publications
PART VIII. J-1 NON-STUDENT EXCHANGE VISITORS PERFORMING U.S. SERVICES
Chapter 1. Introduction
1.1 Work Authorization
1.2 Taxpayer Identification Numbers
Chapter 2. U.S. Tax Residency Rules
2.1 Residency Status Based on U.S. Presence
2.2 U.S. Days That Do Not Count
2.3 Two-out-of-Seven Calendar-Year Rule
2.4 Nonresidency Under the Closer Connection Exception
2.5 Nonresidency Status Based on an Income Tax Treaty
Chapter 3. Residency Start and Termination Dates
3.1 Residency Start Date
3.2 Tax Residency Elections
3.3 Residency Termination Date
Chapter 4. Changing to Another Immigration Status
4.1 Changes to H-1B Status
4.2 Changes to F-1 or J-1 Student Status
Chapter 5. Federal Income Tax Rules
5.1 Tax Rules for Tax Nonresidents
5.2 Tax Rules for Tax Residents
5.3 Tax Rules for Dual-Status Aliens
5.4 Stock Ownership in a Foreign Corporation
Chapter 6. Income Tax Treaty Benefits
6.1 How Tax Treaties Work
6.2 Fellowship Grant vs. Compensation
6.3 Student/Trainee Articles
6.4 Teacher/Researcher Articles
6.5 Income from Self-Employment Article
6.6 Income from Employment Article
Chapter 7. State Income Taxes
7.1 Domicile
7.2 Residence
7.3 State Tax Rules
7.4 Income Tax Treaty Exemptions
Chapter 8. Withholding and Reporting
8.1 Benefits in Kind
8.2 Special Withholding Rules for Tax Nonresidents
8.3 Treaty-Exempt Income
8.4 Social Security and Medicare Taxes
8.5 State Income Taxes
Chapter 9. J 1 Nonstudents Paid by a Foreign Employer
9.1 Section 872(b)(3) Exceptions
9.2 Commercial Traveler Exception
9.3 Social Security and Medicare Taxes
Chapter 10. U.S. Tax Returns
10.1 Sailing Permit Requirementv
10.2 Federal Tax Return
10.3 Treaty Claims
10.4 State Tax Returns
Chapter 11. Individual Taxpayer Identification Numbers
11.1 Individuals Eligible for ITINs
11.2 Documentation Requirements
11.3 Application Submission Procedures
11.4 Acceptance Agents
11.5 Acceptance Agent Application Procedures
Chapter 12. Resources
12.1 Websites
12.2 IRS Publications
PART IX. TAX TREATY BENEFITS FOR FOREIGN NATIONALS PERFORMING U.S. SERVICES
Background Information
Chapter 1. Introduction
1.1 Source of Authority
1.2 The Treaty Negotiation Process
1.3 Current U.S. Income Tax Treaties
1.4 Application to Territories
1.5 Where to Find Tax Treaties
1.6 Treaty Interpretations
1.7 Competent Authority
Chapter 2. Treaty Structure
2.1 Treaty Terms
2.2 How Tax Treaties Work
2.3 Articles Conferring Benefits
2.4 Other Provisions Limiting Benefits
Chapter 3. Residency
3.1 Tax Residence
3.2 Residency Definition
3.3 Dual Residents
3.4 Timing of Treaty Country Residence
3.5 Saving Clause
3.6 Exceptions to the Saving Clause
Chapter 4. Taxes Covered
4.1 Definition
4.2 Social Security Taxes
4.3 State Income Taxes
Chapter 5. Special Tax Rules
5.1 Remittance Tax Rule
5.2 Withholding Provisions
5.3 Computation of Tax
Chapter 6. Income from Self-employment and Employment
6.1 Income from Self-employment
6.2 Income from Self-employment Treated as Business Profits
6.3 Honoraria
6.4 Directors' Fees
6.5 Income from Employment
6.6 Income from Stock Options
6.7 International Shipping and Air Transportation
6.8 Technical Workers from India
6.9 Governmental Service
6.10 Pension Payments
6.11 Relationship to Other Articles
Chapter 7. Artists and Athletes
7.1 Scope of Tax Exemption
7.2 Amounts Covered
7.3 Limitations
7.4 Special Rules for Canadian Athletes
7.5 Relationship to Other Articles
7.6 Withholding Requirements
Chapter 8. Students and Trainees
8.1 Payments from Abroad
8.2 Purpose of the Visit
8.3 Fellowship Grant vs. Compensation
8.4 Educational Institution Requirement
8.5 Treaty Exempt Compensation
8.6 Limitations
8.7 Successive Student/Trainee Article Benefits
8.8 Student/Trainee Article Benefits Following Teacher/Researcher Article Benefits
8.9 Residency Election
8.10 Students and Apprentices from India
8.11 Scholarships and Fellowships
8.12 Relationship to Other Articles
Chapter 9. Professors, Teachers, and Researchers
9.1 Purpose of the Visit
9.2 Institution Where Teaching or Research Takes Place
9.3 Limitations
9.4 Unique Benefit Periods
9.5 Teacher/Researcher Article Benefits Following Student/Trainee Article Benefits
9.6 Special Considerations for Research Scholars
Chapter 10. The IRS Requirement to Reestablish Residency
10.1 Treaty Country Residence Requirement
10.2 Sources of IRS Policy
10.3 Successive Benefits
10.4 Consecutive Treaty Benefits
10.5 Certifying Statements
Chapter 11. Withholding, Information Returns, and Tax Returns
11.1 Resident or Nonresident Tax Statusv
11.2 Residency Status Based on U.S. Presence
11.3 Individuals Exempt from Counting Days
11.4 Withholding on Compensation for Services
11.5 Code Exemptions from Withholding on Compensation for Services
11.6 Tax Treaty Exemption from Withholding on Compensation for Services
11.7 Reporting Requirements
11.8 Sailing Permit Requirement
11.9 Federal Tax Return
11.10 State Tax Return
Chapter 12. Payments to Parties Other Than the Individual
12.1 Payments to Agents and Intermediaries
12.2 Payments to a Worker's Foreign Employer
12.3 Payments to a Foreign Corporation Owned by a Worker
12.4 Treaty Claims by Groups of Foreign Entertainers
12.5 Payments to Foreign Tax-exempt Entities
APPENDICES
Immigrant Visas
Non-Immigrant Categories Table
IRS Tax Code
Federal Income Tax Structure
Internal Revenue Code References
Exceptions for Claiming Personal Exemptions for Nonresidents
INS Honoraria Notification
Honorarium Payment Eligibility Certification
Publication 3609: Filing Information Returns Electronically
US Tax Treatment of Temporarily Away-from Home Business Expensesv
Permanent Establishment from Nonsales US Services
Guidelines For Expatriate Payrolls
Automobile Lease Values
Foreign-earned Income Tax Worksheets
Residency
Tax Residency Rules Flowchart
183-Day US Tax Residency Formula and Exceptions
Residency Election
Residency Election for Wage Withholding
First-year Choice Election
US Taxation of Foreign Students
Common Errors on Income Tax Returns of Foreign Students
Student/Trainee Articles Exempting Income While Gaining Experience
Student/Trainee Articles Exempting Scholarship and Fellowship Grants
Student/Trainee Articles Exempting Participants in U.S. Government Programs
Form 8833: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Evidence of Employment For Foreign Students
Treaties/Agreements
Income Tax Treaties in Force
Territories Covered
Territories Not Covered
Israel Income Tax Treaty Articles
Nondiscrimination Clauses
Residency and Tie-Breaker Rule Articles
Saving Clauses and Exceptions
States Not Allowing Tax Treaty Benefits
Income Remittance Rules
Income from Self-employment Articles
Directors' Fees Articles
Income from Employment Articles
Artists and Athletes Articles
Student/Trainee Articles Exempting Income While Gaining Experience
Student/Trainee Articles Exempting Scholarship and Fellowship Grants
Student/Trainee Articles Exempting Participants in U.S. Government Programs
Student/Trainee Articles Exempting Earned Income of Employees of Treaty Country Residents
Teacher/Researcher Articles
Teacher/Researcher Articles with a One-time Use Limitation
Teacher/Researcher and Student/Trainee Articles with a Combined Benefit Period
Teacher/Researcher and Student/Trainee Articles with a Back-to-Back Limitation
Noneducational Institutions Covered by Teacher/Researcher Articles
Permanent Establishment (PE) from Nonsales U.S. Services
North American Free Trade Agreement (NAFTA) Schedule 1 Permitted B-1 Activities
Social Security (Totalization) Agreements
Attachment to Form W-9 Tax Treaty Claim by a US Person
International Organizations
Sample Letters
Letter to Request a Certificate of Coverage
CD-ROM RESOURCE MATERIALS
IRS Publications
Publication 15, Circular E, Employer's Tax Guide
Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Publication 514, Foreign Tax Credits for Individuals
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 516, U.S. Government Civilian Employees Stationed Abroad
Publication 517, Moving Expenses
Publication 519, U.S. Tax Guide for Aliens
Publication 521, Moving Expenses
Publication 570, Tax Guide for Individuals With Income From U.S. Possessions
Publication 901, U.S. Tax Treaties
Publication 970, Tax Benefits for Education
Publication 1546, The Taxpayer Advocate Service -- How to Get Help with Unresolved Tax Problems
Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TIN
Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
Publication 3609: Filing Information Returns Electronically
IRS Forms
Form 926 and Instructions
Form 1040 and Instructions
Form 1040, Schedule A and B and Instructions
Form 1040, Schedule C and Instructions
Form 1040, Schedule H and Instructions
Form 1040NR and Instructions
Form 1040NR-EZ and Instructions
Form 1040-SS and Instructions
Form 1042 and Instructions
Form 1042-S and Instructions
Form 1042-T and Instructions
Form 1116 and Instructions
Form 2063
Form 2350 and Instructions
Form 2555 and Instructions
Form 2555-EZ and Instructions
Form 3520 and Instructions
Form 3520-A and Instructions
Form 4419 and Instructions
Form 4506 and Instructions
Form 4506-T and Instructions
Form 4563 and Instructions
Form 4868 and Instructions
Form 5074 and Instructions
Form 5471 and Instructions
Form 5472 and Instructions
Form 6166 and Instructions
Form 6251 and Instructions
Form 7004 and Instructions
Form 8233 and Instructions
Form 8288 and Instructions
Form 8288-A and Instructions
Form 8316 and Instructions
Form 8508 and Instructions
Form 8621 and Instructions
Form 8621-A and Instructions
Form 8689 and Instructions
Form 8802 and Instructions
Form 8804 and Instructions
Form 8804-C and Instructions
Form 8805 and Instructions
Form 8809 and Instructions
Form 8813 and Instructions
Form 8833 and Instructions
Form 8840 and Instructions
Form 8843 and Instructions
Form 8854 and Instructions
Form 8858 and Instructions
Form 8865 and Instructions
Form 8891 and Instructions
Form 8898 and Instructions
Form SS-4 and Instructions
Form TD F 90-22.1 and Instructions
Form W-2 and Instructions
Form W-4
Form W-7 and Instructions
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form W-8BEN and Instructions
Form W-8ECI and Instructions
Form W-8EXP and Instructions
Form W-8IMY and Instructions
Instructions for Requester of Form W-9
Form W-9
Paula N. Singer, Esq., a partner with the tax law firm, Vacovec, Mayotte & Singer, LLP, Newton, Massachusetts, concentrates her practice in international tax matters for individuals, businesses, trusts, and estates. Ms. Singer has been advising employers, payers, and taxpayers on cross-border matters for over 25 years. Ms. Singer assisted the IRS with the development of Form 1040NR-EZ. Her comments on proposed regulations under Section 7701(b) (the substantial presence test) and under Section 1441 (withholding on pay-ments to foreign persons) of the Internal Revenue Code were incorporated into the final regulations under each section. Ms. Singer has a B.A. from the University of Maine (Orono) and a J.D. from the University of Maine School of Law. She speaks and writes regularly on international tax topics. Many of her articles are posted on the Windstar Technologies, Inc. web site, and on her law firm's web site, www.vacovec.com. Ms. Singer is the author of a series of books published under the collective title U.S. Tax Guides for Foreign Persons and Those Who Pay Them. She is the Co-chair of ABA Section of Taxation In-ternational Sub-committee, Cross-border Individual Tax Issues.
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