US Tax Compliance
Session 1 held on June 25, 2009
From Lowell G. Hancock
The federal tax residency rules are contained in (USC Title 26) Internal Revenue Code section 7701(b), and the Treasury Regulations thereunder (26 CFR 301.7701(b)-0, et seq).
The FICA tax exemption for individuals in F-1, J-1, M-1, Q-1, and Q-2 nonimmigrant status is contained in USC Title 26 Internal Revenue Code section 3121(b)(19), and the Treasury Regulations thereunder (26 CFR 31.3121(b)(19)-1) .
The complete texts of the U.S. income tax treaties may be viewed at:
IRS Tax Treaty Page
Treasury Tax Treaty Page
Library of Congress Treaty Page