A payment described by a university, research institution, foundation, or sponsor as a stipend does not have one automatic U.S. federal tax treatment. The same… Read More »Stipends, Fellowships, and Nonresident Tax Basics
Form 8233 is an IRS withholding certificate used by a nonresident alien individual to claim a treaty-based exemption from U.S. federal income tax withholding on… Read More »Form 8233 Explained for Treaty-Based Compensation
Days of presence for J-1 scholars matter because they can affect whether a person is treated as a nonresident alien or resident alien for U.S.… Read More »Days of Presence for J-1 Scholars Explained
Professor and teacher tax rules for nonresident aliens depend on more than a job title. For U.S. federal tax purposes, the main questions are usually… Read More »Professor and Teacher Tax Rules for Nonresident Aliens
A nonresident researcher in the United States may be able to use an income tax treaty to reduce or remove federal withholding on certain U.S.-source… Read More »Researcher Tax Treaty Basics for Nonresidents
J-1 scholars who are nonresidents for U.S. federal tax purposes are usually taxed under nonresident alien rules, not the same rules used by U.S. citizens… Read More »J-1 Scholar Tax Basics for Nonresidents