Books
Overview
Volume
One
Volume
Two
Immigration
and Tax
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Volume
One
Nonresident Alien Tax Compliance: A Guide for Institutions
Making Payments to Foreign Students, Scholars, Employees and Other International
Visitors - 2007 Edition.
 Confused
About Nonresident Alien Tax Issues? The Answer
Is Simple.
The 2008 edition of Nonresident Alien Tax Compliance: A Guide for
Institutions Making Payments to Foreign Students, Scholars, Employees,
and Other International Visitors, Volume One is written in clear,
layperson's language and designed to permit an institution to understand
the complex tax withholding and reporting rules that come into play when
compensation, scholarship/fellowship, and other payments are made to nonresident
aliens.
Volume One is generally updated each year to reflect recent changes in
the law and/or interpretation of regulations and procedures. Because the
changes are generally quite extensive, the entire book is replaced with
a new book. Previous purchasers of Volume One are generally notified of
the new edition. Volume One will be updated in February 2009; therefore,
the 2008 edition will be current through December, 2008.
Nonresident
Alien Tax Compliance: A Practical Approach to Income Tax Treaties,
Volume Two is designed to enable individuals with little or no tax
background
to easily find the right information and make decisions about income
tax treaty eligibility without digging through endless pages of legalese.
The Author has successfully transformed the complex issues of income
tax treaty exemption into an easy-to-use, logical format for determining
answers to the basic questions pertaining to income tax treaties.
Volume One is generally updated each year to reflect recent changes in
the law and/or interpretation of regulations and procedures. Because the
changes are generally quite extensive, the entire book is replaced with
a new book. Previous purchasers of Volume One are generally notified of
the new edition. Volume One will be updated in February 2009; therefore,
the 2008 edition will be current through December, 2008.
Volume
One includes:
- The steps necessary to develop a comprehensive nonresident alien tax
compliance program
- How to determine U.S. residency status for tax purposes, including
a detailed explanation of the substantial presence test and Exempt Individual
rules
- A detailed explanation of the tax withholding obligations imposed
on the withholding agent, including who qualifies as a withholding agent,
the rules applicable to payments made to nonresident alien employees,
independent contractors, and scholarship/fellowship recipients
- An explanation of the basic tax principles applicable to the taxation
of nonresident aliens
- How to source various types of income (e.g., employee compensation,
independent compensation, non-service scholarships and fellowships,
and royalties)
- What are the typical Internal Revenue Code exclusions possible for
a nonresident alien, including an in-depth discussion of qualified versus
nonqualified scholarship and fellowship
- If the income cannot be excluded from taxation, what are the applicable
tax rates for various types of income, and how must the tax withholding
statements be completed
- An in-depth discussion of income tax treaties, including how to perform
a step-by-step analysis to determine whether an individual qualifies
for a tax treaty exemption
- Which forms must be completed to claim an income tax treaty exemption
at the time of payment, including step-by-step instruction for completing
the forms
- A discussion of possible FICA tax exemptions for F, J, M, and Q immigration
status individuals
- An overview of social security totalization agreements, as well as
when and how they apply
- How and when to make tax deposits
- A discussion of special situations and problems, including short-term
grant recipients, impact of state tax laws, and social security/individual
taxpayer identification (ITIN) numbers
- All relevant IRS forms completed with sample information and detailed
instructions for the form's completion
- Review of typical tax withholding and reporting scenarios with a discussion
of the appropriate tax treatment and sample completed forms
- Answers to questions most commonly asked by the Author's clients
- An overview of immigration classifications, including a discussion
of general immigration regulations with respect to payments made to
foreign students, scholars, employees, and other international visitors
- Relevant Internal Revenue Code sections, IRS regulations, revenue
rulings, and revenue procedures
- Copies of all relevant IRS forms and instructions
- A discussion of payments made to foreign companies and non-individual
entities;
- The reduced tax rates for royalty payments allowed under an income
tax treaty; and
- A chart summarizing the category of payments to nonresident aliens,
the applicable tax treatment, and necessary forms.
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