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EMPLOYEE RECORDS SECTION PAYMENTS MADE TO NONRESIDENT ALIENS

TABLE OF CONTENTS


TABLE OF CONTENTS

I. OVERVIEW

II. VERIFICATION OF WORK AUTHORIZATION

A. Employees

B. Independent Contractors

III. VISAS

A. Immigration Visas

B. Non-Immigration Visas

C. Non-Immigration Visa Types

D. United States-Canada Free Trade Agreement

E. North American Free-Trade Agreement (NAFTA)

F. Visa Waiver Countries

IV. DETERMINATION OF TAX STATUS

V. RESIDENT ALIENS

VI. EMPLOYEE OR INDEPENDENT CONTRACTOR?

VII. INCOME SOURCING RULES

A. Personal Service Income

B. U.S. Citizens and Resident Aliens Working Abroad

C. Nonresident Aliens Performing Services Outside the U.S.

D. U.S. Citizens Working in U.S. Possessions

E. Citizens of U.S. Possessions

F. Scholarship and Fellowship Grants

VIII. SCHOLARSHIP/FELLOWSHIP EXCLUSIONS AND REDUCED WITHHOLDING

A. Section 117 Qualified Scholarship Exclusion

B. Mutual Security Act of 1954, As Amended

C. Section 1441(b) Reduced Withholding

IX. INCOME TAX TREATIES

A. Eligibility for Treaty Exemption

B. Students, Teachers, and Researchers Claiming Treaty Benefits

C. Independent Contractors Claiming Tax Treaty Benefits

D. Instructions for Form 8233

E. Fellowship/Scholarship Recipients Claiming Tax Treaty Benefits

F. Instructions for Form 1001 For Fellowship/Scholarship Grants)

X. TAXPAYER IDENTIFICATION NUMBERS

A. Foreign Source Payments

B. U.S. Source Payments

 

XI. FEDERAL TAX REPORTING

 XII. FEDERAL INSURANCE CONTRIBUTIONS ACT (FICA) EXEMPTION

A. Exemption under Internal Revenue Code Sec. 3121(b)(19)

B. Exemption under Internal Revenue Code Sec. 3121(b)(10)

C. Application of Tax Treaties to FICA Tax Withholding

D. Social Security "Totalization" Agreements

 

XIII. NONRESIDENT ALIEN FICA REFUND REQUESTS

 XIV. PERSONAL EXEMPTION UNDER Sec. 1.1441-3(e)(2)

 XV. NONRESIDENT ALIENS PAID FROM LOCAL FUNDS

 XVI. WITHHOLDING PAID ON THE BEHALF OF NONRESIDENT ALIENS

XVII. RESERVED

 XVIII. NONRESIDENT ALIEN PAYMENT PROCESSING PROCEDURES38



XIX. VIEWING EXCLUDED INFORMATION

XX. SUMMARY


XXI. SUMMARY OF FORMS AND DOCUMENTS

XXII. REFERENCE SOURCES
TAX TREATIES
APPLICABLE INTERNAL REVENUE CODE AND TREASURY REGULATIONS