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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /United States /6. Globally mobile employees /6.5 Non-residents with income from the jurisdiction / 6.5.1 Non-resident alien employees – wages

6.5.1 Non-resident alien employees – wages

United States

For US income tax purposes, foreign national individuals are categorised as either:

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•�� resident aliens, or
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•�� non-resident aliens

The US Tax Code defines a resident alien as an alien individual who is

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•�� a lawful permanent resident of the US (green card holder), or
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•�� substantially present in the US pursuant to the Substantial Presence

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4.7 Business entertainment expenses

2.1.4 Tax basis

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

2.1.2 Form TD-1

9.4 Temporary Residence Card (TRC)

3.7 Performance-related bonuses

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

9.1 Probation period

5.3.1 Foreign company definition and registration

3.1 Minimum wage

5.1 Employer registration

2.2 Withholding of social security

7. Travel and subsistence

5.3 Foreign employers

3.4 Severance pay

2.2.2 Housing fund contributions

3.5 Expense reimbursements

2.2.5 Provident fund

6.2 Double tax relief