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

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.
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