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          Found 224 Matching Items; Displaying 1 - 10.

          Withholding certificate and exemption for nonresident employees

          Learn about the withholding exemption and special instructions for nonresident employees completing Form W-4.
          General Information
          Nonresidents

          Final payment exemption

          This page discusses how the final payment of compensation for independent personal services may be wholly or partially exempt from withholding at the statutory rate.
          General Information
          Nonresidents

          Exempt individuals: Teachers and trainees

          A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.
          General Information
          Nonresidents

          Aliens – Repeal of personal exemptions

          Aliens are allowed to claim personal exemptions.
          General Information
          Nonresidents

          Exempt individual – Who is a student

          Review visa requirements for students, including information on Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition.
          General Information
          Nonresidents

          Withholding exemption on effectively connected income

          This page contains information about withholding tax on ECI income.
          General Information
          Nonresidents

          Exempt individuals: foreign government-related individuals

          A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.
          General Information
          Nonresidents

          Withholding certificates and exemptions for personal services and students

          This page contains information about Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
          General Information
          Nonresidents

          Claiming treaty exemption for a scholarship or fellowship grant

          This page discusses how an alien student, trainee, or researcher may claim a treaty exemption for a scholarship or fellowship by submitting Form W-8 BEN to the payer of the grant. However, a scholarship or fellowship recipient who receives wages and a scholarship or fellowship from the same institution both of which are exempt from tax under a tax treaty can claim treaty exemptions on both kinds of income on Form 8233.
          General Information
          Nonresidents

          About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition

          Information about Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, including recent updates, related forms, and instructions on how to file. Alien individuals use Form 8843 to explain excluded days of presence in the U.S. for the substantial presence test.
          General Information
          Individuals

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