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Tonight• Section 14 Review• Quiz• Break• Go over Quiz• Group Question on W2’s!
Payroll for U.S. Employees Working Abroad and Aliens
in the United States
Section 14
Overview
• Type of Employees
• Taxation Issues
• Exclusions
• Visas
Types of Employees
• Expatriate
• Non Resident Alien
• Resident Alien
Taxation Issues
• What is subject to Federal Income Tax Withholding (FITW)?
• What is subject to Social Security and Medicare?
• Who is covered by FUTA?• Tax equalization plans• Tax protection plans• ITINs
What are these?
• Foreign Country• Full Day• Totalization Agreements• Temporary Assignment• Foreign Affiliate• Foreign Earned Income• US Income Tax Treaties
Where does the Employee live?
• Tax Home • Domicile• Bona Fide Residence Test• Physical Presence Test
Exclusions
• Foreign Earned Income Exclusion
• Foreign Housing Cost Exclusion
Forms to Know
• Form 673 • Form 2032• Form 2555• Form 1116• I – 9
• Form 6166• Form 8802• W – 4• W – 9• W – 7
Types of Visas
• B – 1• D – 1• E – 1• E – 2• F – 1• H – 1B & H – 1C• J - 1
• L – 1A & L – 1B• M – 1• O – 1 & O – 2• P – 1• Q• R – 1• TN, NAFTA
Questions ?
Next Week
100 Question Post Test
Final Wrap Up