Nonresident alien taxation, which encompasses the special payroll withholding and reporting rules for nonresident alien employees and the withholding of tax on U.S.-source income paid to nonresident aliens and foreign entities (traditionally referred to as NRA withholding) has become a critical issue for organizations that pay foreign individuals and entities. Upcoming implementation of FATCA rules and related forms make it more important than ever that you properly document and withhold on payments to non-U.S. persons.
Thomson Reuters Practice Leader Paula Singer has authored four whitepapers to help organizations understand the interconnected tax, treaty, and immigration regulations that encompass nonresident alien taxation.
Follow the links below to open the whitepaper PDFs:
- NRA Withholding and Reporting on Payments to Foreign Nationals
- Organizations with Foreign Employees Face Compliance Challenges
- Tax Treaty Benefits for Workers, Trainees, Students, and Researchers
- U.S. Taxation of J-1 Exchange Visitors
Thomson Reuters provides a number of solutions to help organizations stay compliant with nonresident alien taxation functions including: NRA payroll compliance, NRA withholding, W-8 solicitation, and 1042/1042-S reporting. Browse ONESOURCE products