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U.S Taxation of Foreign Students |
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U.S Taxation of Foreign Students explains the immigration-authorized activities of foreign students in F, J and M nonimmigrant status and the tax rules that apply to payments to foreign students.
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Topics |
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The immigration rules for on-campus and off-campus employment
- The
special rules for applications for Social Security numbers by foreign
students
- Activities that dependents of foreign students may engage
in
- Other categories of nonimmigrants who may engage in study in the
U.S.
- The Guide explains the Substantial Presence Test, a numerical
formula that determines when nonimmigrants become resident aliens and taxed
like U.S. citizens. Also explained with helpful examples are the exceptions
to the Substantial Presence Test that cause foreign students to remain
nonresident aliens and taxed under a different income tax structure from
U.S. citizens and resident aliens.
From the Guide you will get a
better understanding of:
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How to identify the
character of payments so that correct withholding and reporting rules can be
applied
- How travel reimbursements and payments qualify for
exclusion from income and when they are taxed
- What special
wage-withholding and Form W-4 rules apply to nonresident employees including
when the Student FICA Exception and NRA FICA Exception apply
- How
income tax treaties work and how exemptions from tax are claimed and treaty-
exempt income is reported
- How states generally determine when
individuals are taxed as state residents or state nonresidents
- What
special U.S. tax return forms and procedures apply to foreign students
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Format |
Softcover, perfect-bound
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U.S.Taxation of Foreign Students |
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U.S.Taxation of Foreign Students |
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| Product Code WSFSB012_ |
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Price |
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U.S.Taxation of Foreign Students |
(Member) |
$145.00 |
Volume Discount
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U.S.Taxation of Foreign Students |
(Colleague) |
$145.00 |
Volume Discount
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U.S.Taxation of Foreign Students |
(Non-Member) |
$145.00 |
Volume Discount
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