L-1 Intracompany Transferees on U.S. Assignment
This text from Windstar Publishing, revised in 2006, explains how the U.S. federal, state and social security and Medicare taxes apply to the income for services performed in the United States, including the U.S. taxation to employment compensation paid abroad.

The Guide includes helpful examples, forms, charts, IRS Forms and instructions, and a Resources chapter describing helpful websites and IRS Publications.
  • The special tax rules that apply to foreign nationals who are nonresidents
  • The special wage-withholding rules for nonresident employees
  • The 183-day formula for determining a foreign national's tax status - resident alien or nonresident alien
  • Special elections allowing certain nonresidents to be taxed as residents
  • The U.S. taxation of worldwide income that applies to income producing assets abroad owned by resident aliens
  • The social security and Medicare tax exceptions for employees covered by a social security agreement
  • The tax return and pre-departure sailing permit filing requirements
  • The application procedures for obtaining individual taxpayer identification numbers (ITINs) from the IRS for dependents
Softcover, perfect-bound

Publication Policies

Please click  to read policies for transfers, substitutions, cancellations, and refunds.

Please allow 14 to 21 business days from the time you place your order for processing and shipping. Delivery times are not guaranteed and the actual delivey time will depend on product availability.

Expedited shipments are processed the next business day.

* The Table of Contents requires Adobe Reader to view.
If you do not have Adobe Reader, click the graphic below to get it:
Members who purchased this item also purchased
Two Year Dues Renewal
$438.00 (member price)
One Year Dues Renewal
$219.00 (member price)
Guide to Global Payroll Management eBook-10th Edition
$194.95 (member price)
One Year New Membership Dues ($35 enrollment fee included)
$254.00 (member price)
Text Size: S | M | L
© Copyright 2016, American Payroll Association
San Antonio, TX
Las Vegas, NV
New York, NY
Washington, DC
American Payroll Association
660 North Main Avenue, Suite 100, San Antonio, TX 78205
P: 210-226-4600 | F: 210-226-4027
Website Design by Avatar New York