U.S. taxation of nonimmigrant students, teachers and trainees.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1995. The length of the article is 4815 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: The US income taxation of foreign students and teachers depends on whether they are considered residents or nonresidents. Resident aliens, those with substantial presence in the US or the right to stay permanently, are subject to US taxation on worldwide income. Nonresident aliens are only subject to taxation of US-source income as enumerated under IRC section 871. Nonresident aliens cannot use the standard deduction but are subject to reduced social security taxes. The compliance obligations on foreign students and scholars are substantial, particularly so in light of their limited familiarity with the US tax system.

Citation Details
Title: U.S. taxation of nonimmigrant students, teachers and trainees.
Author: William J. Kenny
Publication:The Tax Adviser (Magazine/Journal)
Date: June 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n6 Page: 370(7)

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