Source of earned income

One of the many benefits of using tax professionals for advice and return preparation is to ensure that income is attributed to the correct source on an income tax return. A commonly made error is incorrect sourcing. For example, many taxpayers incorrectly assess...

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...