U.S. taxation of foreign nationals
Article Abstract:
US taxation of foreign nationals depends on a variety of factors such as their status as resident or non-resident aliens, their immigration status, types of visas held, and the tax treaties in effect. Dual-status as both non-resident and resident aliens is also a possibility. Income tax, capital gains taxes, and other taxes applicable to these individuals are discussed, along with tax deductions, tax calculation methodology, available tax relief, income sourcing and related topics.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 1998
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U.S. taxation of foreign nationals
Article Abstract:
Nonresident aliens and foreign nationals working in the US should understand their tax liability and the applicability of various tax treaties. Issues to consider include dual status designations, full-year elections, deductions, exemptions, tax treaties, withholding rates, and so on. Foreign national should be aware of the various types of taxes applicable including estate, gift, and Social Security taxes.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
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