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L-1 Intracompany Transferees on U.S. Assignment by Paula N. Singer

L-1 Intracompany Transferees on U.S. Assignment by Paula N. Singer
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U.S. Tax Guides for Foreign Persons and Those Who Pay Them


L-1 Intracompany Transferees on U.S. Assignment explains how the U.S. federal, state and social security and Medicare taxes apply to employment income for services performed in the United States. This guide covers:

  • special tax rules that apply to foreign nationals who are nonresidents

  • special wage-withholding rules for nonresident employees

  • 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

  • U.S. taxation of worldwide income that applies to income producing assets abroad owned by resident aliens

  • social security and Medicare tax exceptions for employees covered by a social security agreement

  • tax return and pre-departure sailing permit filing requirements

  • application procedures for obtaining individual taxpayer identification numbers (ITINs) from the IRS for dependents
  • In addition, this guide includes helpful examples, forms, charts, and a chapter devoted to resources describing helpful websites and IRS publications.

    Not only do the Guides make a great addition to your reference library, they also make for excellent client service and marketing tools for your practice. Because, the books in the U.S. Tax Guide series have been written in laymen's terms, you can hand them out to your clients letting them know what to expect while keeping your name in the forefront of their minds.

    SPECIAL DISCOUNTS

    AILA has also set up special bulk discount rates making this a cost-effective marketing tool. The below bulk rates are available when you purchase--at the same time--a combination of titles in the U.S. Tax Guide series. To place a bulk order, please call 1-800-982-2839.

    10% discount -- 5-9 copies
    20% discount -- 10-19 copies
    25% discount -- 20-49 copies
    30% discount -- 50+ copies


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