U.S. Taxation of VISA Holders: H1-B, F-1/J-1, B-1/B-2, TN, Green Card, and Others
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This course will address U.S. nonresident taxation by visa type. Our authoritative panel of immigration and taxation experts will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation, and when U.S. earnings are subject to social security tax.
- Common visa types
- H-1B: highly qualified professionals
- F-1/J-1: students and exchange students
- B-1/B-2: business and tourist travelers
- TN: skilled workers from Canada and Mexico
- Green card
- L-1 Intracompany Transferee
- Income Taxes
- Substantial presence test
- Visa based exemptions
- Tax treaties
- Employer reporting obligations
- Social Security/Medicare Taxes
- Totalization Agreements
- Other considerations
The panel will review these and other critical issues:
- Identifying specific visa types and their relative U.S. reporting and tax obligations
- How to determine specific treaty benefits available to neutralize U.S. taxation
- Which visa types are exempt from Social Security withholding and steps to obtain the exemption
- When is a nonresident required to file a U.S. income tax return?
- Employer obligations for reporting and withholding
Noah E. Klug
Klug Law Firm
Mr. Klug has authored over 30 in-depth articles on immigration law, spoken at over... | Read More
Mr. Klug has authored over 30 in-depth articles on immigration law, spoken at over 30 immigration-related events, contributed to major immigration studies, co-edited two highly-regarded immigration law treatises, drafted comments to significant U.S. Citizenship and Immigration Services policy memoranda, and been quoted in major media publications.Close
Early Discount (through 10/01/21)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.