Deductibility of temporary assignment living expenses.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on March 1, 1994. The length of the article is 904 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS rulings have restricted the definition of temporary business assignments for the purpose of expense deductions, but proposed forms may be used by nonresident aliens to exempt them from the substantial presence test. From 1993 on, if a business assignment is expected to last more than one year or actually lasts more than one year, the employer may not deduct the employees living expenses. Nonresident aliens are subject to US taxation if the substantial presence test is met. Certain individuals, teachers, trainees and athletes, and individuals with a closer connection to a foreign country may be exempt from the test.

Citation Details
Title: Deductibility of temporary assignment living expenses.
Author: Arthur J. Dichter
Publication:The Tax Adviser (Magazine/Journal)
Date: March 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n3 Page: 152(2)

Distributed by Thomson Gale