Nonresident Alien: What it Means, How it Works

A nonresident alien is a noncitizen who has not passed or is exempt from the green card or substantial presence tests.
Think Advisor

964 / May a nonresident alien’s estate claim an estate tax exemption upon the death of the nonresident alien?

The unified transfer tax credit in the case of a nonresident alien decedent is only $13,000. 1 This effectively exempts only the first $60,000 of his or her taxable estate from estate tax, a ...
Think Advisor

961 / What assets of a foreign individual (nonresident alien) are subject to U.S. estate tax?

Unlike a U.S. citizen, who is subject to estate taxation on worldwide assets, the gross estate of a nonresident alien (meaning, a foreign individual who is not a U.S. citizen or resident alien) only ...
Purdue University

International Tax Treaty Information

Employees who are classified as non-resident aliens may be eligible to claim exemption from U.S. income tax withholding under an income tax treaty between the U.S. and the country of which the ...
Purdue University

Social Security and Medicare (FICA) Payroll Tax Exemption

Employees may be exempt from the withholding of Social Security and Medicare payroll (FICA) taxes if they have an F-1 or J-1 visa. Purdue University uses a web-based tax compliance system, called ...
Case Western Reserve University

International Tax Information

Anyone receiving payments from a U.S. source, whether they are U.S. residents or internationals are subject to U.S. taxation. There are specific regulations and processes required for determining the ...