TAXES FEDERAL TAXATION OF ALIENS T-182-27 ACCOUNTING MANUAL Page …

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ACCOUNTING MANUAL. 6/30/06. TL 95. VII. REFERENCES (Cont’d.) Other publications:. Faculty Member’s Guide to U.S. Immigration Law, …

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Content
TAXES: FEDERAL TAXATION OF ALIENS
T-182-27
ACCOUNTING MANUAL Page 1
TL 92 6/30/04
TAXES: FEDERAL TAXATION OF ALIENS
Contents
Page
I. Introduction 4
II. Definition of Resident Alien and Nonresident Alien 4
A. Green Card Test 5
B. Substantial Presence Test 5
C. Special Rules for First Year of Residency 7
1. Residency Starting Date for Individuals
Who Meet the Substantial Presence Test 7
2. Residency Starting Date for Individuals
Lawfully Admitted for Permanent Residence 7
D. Special Rules for Last Year of Residency 7
E. Individuals Exempt from Substantial Presence Test 8
1. Foreign Government-Related Individual 8
2. Teacher or Trainee 8
3. Student 9
III. Payments to Aliens 10
A. General Provisions–Employment 10
B. General Provisions–Compensation Paid Through
the Vendor System 11
C. Immigration Expenses 11
D. Terms and Conditions of Nonresident Visas 13
1. Visitors for Business or Pleasure–B Visas
and WB and WT Visa Waivers 13
2. E Visas–Treaty Trader and Treaty Investor 15
3. F Visas–Academic Students and Spouses 15
4. H Visas–Temporary Workers or Trainees
and Spouses 17
5. J Visas–Exchange Visitors and Spouses 17
6. K Visas–Fiancé(e) of an…