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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.
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Topics |
- 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
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Format |
Softcover, perfect-bound
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Publication Policies |
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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. |
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* The Table of Contents requires Adobe Reader to view.
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