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U.S. Taxation of B-1 Business Visitors |
This text from Windstar Publishing, revised in 2006, explains the often-overlooked U.S. tax implications of a B visitor's presence in the United States. Included is an explanation of the allowable B visitor activities and the U.S. tax implications of types of payments that B visitors typically receive such as director's fees, honorarium, and reimbursed expenses and allowances.
The Guide includes helpful examples, forms, charts, IRS Forms and instructions, and a Resources chapter describing helpful websites and IRS Publications.
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Topics |
- The
U.S. withholding and reporting rules for payments to nonresident Independent
Contractors
- The 183-day formula for determining a foreign
national's tax status - resident alien or nonresident alien
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Special exemptions from tax under the tax law and income tax treaties
- The procedures for claiming tax treaty exemptions from tax
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The taxation of payments to foreign corporations and other foreign entities
for services performed in the United States by their employees and
contractors
- The taxation of payments to agents and intermediaries
- The application rules for applying for individual taxpayer
identification number (ITIN) for tax administration purposes
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Format |
Softcover, perfect-bound
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