Tax Guidebooks

Award-winning author Paula N. Singer, Esq.’s line of comprehensive tax guides help employers, tax preparers, and taxpayers understand the complex area of nonresident alien taxation.

To purchase these guidebooks please complete the following order form.

U.S. Tax Guides for Foreign Persons and Those Who Pay Them includes the following titles:

Tax Treaty Benefits for Foreign Nationals Performing U.S. Services, revised in 2011, explains the exemptions from tax that may be available under a U.S. income tax treaty with a foreign national’s country of tax residence. This extensive guide includes explanations of the conditions that must be met for the treaty provisions governing exemptions for employees, independent contractors, entertainers, performing athletes, crewmen, directors, researchers, students, teac

U.S. Taxation of B-1 Business Visitors, revised in 2011, explains the often-overlooked U.S. tax implications of a B visitor’s presence in the United States. Included are explanations on the allowable B visitor activities and the U.S. tax implications on payments that B visitors typically receive such as director’s fees, honorarium, and reimbursed expenses and allowances.

U.S. Taxation of Foreign Students published in 2008 explains the work-authorized activities of foreign students in F, J, and M nonimmigrant status. The guide discusses the special rules determining U.S. tax status (resident or nonresident) that apply to foreign students, the withholding and reporting rules that apply to scholarships and fellowship grants and to wages including the special FICA exemptions. Also included is extensive information about tax treaty benefits that apply to foreign students and their tax return filing obligations.

J-1 Nonstudent Exchange Visitors Performing U.S. Services revised in 2011, explains the tax rules that apply to compensation for services performed by Exchange Visitors in the United States as non-students such as alien physicians, camp counselors, international visitors, research scholars, short-term visitors, teachers, and trainees.

U.S. Taxation of H-1B Specialty Workers, revised in 2011, explains how the U.S. federal, state, Social Security, and Medicare taxes apply to employment income for services performed in the United States. The guide explains the tax treaty benefits that may apply to certain H-1B workers including how residents claim benefits on Form 1040.

L-1 Intracompany Transferees on U.S. Assignment, revised in 2011, explains how U.S. federal, state, social security and Medicare taxes apply to the income for services performed in the United States, including the U.S. taxation to employment compensation paid abroad.

What You Need to Know About J-1 Exchange Visitors provides information on types of employment, documentation, treaty benefits, tax status, and forms for exchange visitors.

Honorarium and Other Payments to Independent Contractors: A Guide to Immigration and Tax Administration, co-authored with renown immigration attorney, Linda Dodd-Major in 2011, provides information on who is eligible to provide services, immigration documentation, as well as tax treaty and withholding rules for independent contractors.

U.S. Taxation of Scholarship and Fellowship Grants, published in 2011, distinguishes scholarships and fellowships from other types of payments. The specific exclusions and exemptions from tax allowed under the tax code or income tax treaties are explained in detail. Included is a discussion of the specific withholding and reporting requirements for scholarships and fellowships.