Apr 5, 2017 | International Tax
Scholarship or fellowship payments can be compensatory (a payment for services) or non-compensatory (a payment that does not require any services to be performed). Depending on certain factors, they can be taxable, non-taxable, or partially taxable. The determination...
Mar 27, 2017 | International Tax
An overseas sabbatical gives a professor a new perspective and the chance to interact with colleagues in ways not always possible while in the United States. Planning ahead can help ensure the tax consequences and record-keeping requirements of an overseas sabbatical...
Mar 20, 2017 | International Tax
Professors, researchers, trainees, and other non-student individuals who are temporarily present in the United States on a J or Q non-immigrant visa are exempt from U.S. Social Security and Medicare taxes on wages paid to them for services performed within the U.S....
Mar 2, 2017 | Firm Updates, International Tax
Please click here to read Linda’s Bruckner’s article “U.S. Tax Implications of Working Overseas—What You Need to Know.” This article originally appeared in the March 2017 TaxStringer and is reprinted with permission from the New York State Society of Certified Public...
Feb 13, 2017 | International Tax
The first form we will discuss in this blog series is Form 5472—Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade of Business. This form is required to be filed by U.S. corporations that have at least 25%...
