如何判斷非美國稅務居民的美國薪資？
非美國稅務居民僅就其來自美國境內的收入以及與在美國開展貿易或業務有關的特定收入課稅。
以薪資與營業收入來說，是以收入地點做為區分，如工作與服務、銷售和生產等地點是否在美國。
而美國的利息與股利則並不是以收入地點作為區分。
如果您是單一公司的員工(如業務或外派員等)，在同一個報稅年度在美國境內及境外都有提供勞動或服務而獲得報酬，則在判定收入來源時適用特殊規則：薪資是按時間比例計算，而特定附加福利
(例如住房和教育)則是以地點計算。
美國註冊會計師 羅霞提醒您，如果您是非美國稅務居民，但您的美國收入超過美國報稅門檻，
或您有退稅需求，請務必準時申報美國稅務。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
How to Determine the US Source Wages for Nonresident Aliens?
Nonresident aliens are only taxed on US source income and certain income from trades or business in the US. The factor determining the sources of wages and revenue is based on whether the location is in the US. For example, where work or services performed, where sold, where produced, etc. But the source of interests and dividends is not distinguished by the location.
If you are an employee such as businessman or expatriate in a company and the labor or services are performed both inside and outside the US in the tax year, special rules will apply in determining the source of the income. Wage is sourced on a time ratio. Certain fringe benefits, such as housing and education are sourced on the locations.
USCPA Luo Xia reminds you that if you are a nonresident alien of the United State, but your US income exceeds the U.S. tax filing threshold, or you need a tax refund, please be sure to file your US tax return on time.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)