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 Sophie Luo (羅霞) 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.
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