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J-1 Nonstudent Exchange Visitors Performing U.S. Services |
This text from Windstar Publishing, revised in 2006, explains the tax rules that apply to compensation for services performed by Exchange Visitors in the United States as non-students such as teachers, research scholars, short-term visitors, international visitors, camp counselors, trainees, and alien physicians.
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
183-day formula for determining a foreign national's tax status - resident
alien or nonresident alien - including the special rules for Exchange
Visitors
- The determination of tax residency in the year in which a
foreign national changes from F-1 or J-1 status to H-1B status
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Special elections allowing certain nonresidents to be taxed as residents
- The social security and Medicare tax exceptions for certain
nonresident employees
- The tax withholding and reporting rules for
payments to nonresident independent contractors
- Income tax treaty
benefits that may be available for professors, teachers, research scholars,
trainees, and honorarium recipients and the special procedures for claiming
treaty benefits
- The special rules that apply to Exchange Visitors
employed by foreign employers
- The tax return and pre-departure
sailing permit filing requirements
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Format |
Softcover, perfect-bound
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