Brand:Research Institute of America
As the world economy becomes more and more globalized, individuals increasingly work in several different countries during their career. As a result, the U.S. has a developed system for taxing foreign nationals who work in the U.S.
U.S. Taxation of Foreign Nationals Employed in the U.S. explains how to plan for and comply with the U.S. tax rules regarding these foreign workers.
Also included are various Practice Aids, such as an Election By a Qualified Alien to be Treated as a U.S. Resident; an Election By a Qualified Alien to Have a Dependent Child Treated as a U.S. Resident; and an Election to Treat a Nonresident Alien Spouse as a U.S. Resident.