Non-resident aliens – over-withheld US income

If you are a non-resident alien and received US-sourced income in 2010 from which 30% was withheld, read on. If you are able to claim an exemption from the 30% withholding through the treaty, (and not all income can be exempted using the treaty), you have two...

Non-resident aliens and joint filing status

A joint filing tip for non-resident aliens (NRAs) with spouses who are either a US citizen or a resident alien (US person). The married couple may be able to elect to file married filing joint filing status (MFJ)  even if one spouse is an NRA. For some types of visa,...

Financing the 2010 HIRE Act

We are receiving inquiries in relation to the increased reporting and disclosure requirements financing the 2010 HIRE Act. Financial institutions outside the United States face either having to disclose the name, address and taxpayer identification number of affected...