Chapter 8: Income Tax Withholding & Reporting on Payments to Nonresident Aliens

8.1 INTRODUCTION

8.2 DETERMINING U.S. TAX RESIDENCY

(a) Green Card Test
(b) Substantial Presence Test

8.3 DETERMINING U.S. TAXABLE INCOME

8.4 WITHHOLDING AGENT

8.5 U.S. TAX WITHHOLDING OBLIGATIONS

8.6 TRAVEL AND LIVING EXPENSE REIMBURSEMENTS

8.7 U.S. TAX REPORTING OBLIGATIONS

8.8 INCOME TAX TREATIES

(a) Residency Requirement
(b) Students and Trainees
(c) Teachers and Researchers
(d) Forms Required for Claiming Income Tax Treaty Withholding Exemptions

(i) Form 8233
(ii) Form W-8BEN
(iii) Form W-9

(e) Taxpayer Identification Numbers

8.9 FOREIGN ATHLETES: THE NCAA VERSUS THE IRS

8.10 HONORARIUM PAYMENT ISSUES

8.11 VOLUNTARY COMPLIANCE PROGRAM FOR NONRESIDENT ALIEN TAX ISSUES

8.12 TAX TREATMENT OF IMMIGRATION-RELATED EXPENSES PAID BY COLLEGES AND UNIVERSITIES

(a) Existing College or University Employees
(b) Prospective College or University Employees
(c) Independent Contractors
(d) Fellowship Recipients

8.13 IRS GUIDANCE ON NONRESIDENT ALIEN TAX ISSUES