This article addresses some of the general rules of U.S. taxation that apply to foreign nationals working in the United States. The goal of this article is to provide some useful information for the tax issues related to employing foreign nationals, including identifying the relevant exceptions.
This article discusses the first major general rule of taxation of foreign-born U.S. workers. The general rule states that compensation for services in the U.S. is subject to U.S. tax, unless certain exceptions apply. Simple right? Let's examine.