Almost Done!

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