Foreign Nationals Compliance Program: Useful Resources

The following links are reprinted with permission from Windstar Technologies, Inc. The author of the articles is Paula Singer, Esq., Chief Executive Officer.

• IRS Publication 515
• Tax Rules of the Road
• Tax Residency Rules
• "Exempt Individuals" and What It Means to be Exempt
• US Taxation of:
  • Government Related Individuals
  • Foreign Students
• Tax Treaty Benefits for Foreign Students
• Some Helpful Definitions
• Supporting Immigration Documents
• Immigration Codes
• Withholding Chart
• Useful Web Links

Other Resources:

• NC 4% Withholding on Contractors with ITIN
• Transmitter Control Code (TCC) Application Form (IRS Website)
• Windstar Technologies, Inc.
• United States Citizenship and Immigration Services (USCIS)
• United States Internal Revenue Service
  • Information for Interntional Taxpayers