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Handbook of Business Procedures

Date published: 
Last revised: 
Issued by: 

Dec. 2, 2010
Dec. 2, 2010
Contractor Services

 

Part 12. Independent Contractors - Table of Contents


12.5.7. TAXES FOR NONRESIDENT ALIENS

International visitors must have a mandatory 30 percent U.S. federal income tax deducted from any non-payroll payment for independent personal services performed inside the U.S. In limited cases, this tax may be avoided with a treaty benefit application. See Treaty Appointments.

 

 

Part 12. Independent Contractors - Table of Contents