Exempt Nonimmigrant Nonresident Alien Visa Holders

Wages paid to nonresident aliens employed within the United States by an American or foreign employer, in general, are subject to Social Security/Medicare taxes for services performed by them within the United States, with certain exceptions based on their nonimmigrant status. This webinar will discuss which classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and Medicare taxes. Revision Date: February 2020
$16.00
  

Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

Wages paid to nonresident aliens employed within the United States by an American or foreign employer, in general, are
subject to Social Security/Medicare taxes for services performed by them within the United States, with certain exceptions based on their
nonimmigrant status.

Learning Objectives
When you have completed this course, you should be able to:

  • Identify exempt nonimmigrant nonresident aliens
  • Learn what type of employment is exempt from Social Security and Medicare tax
  • Understand the reporting requirements for H-1B visa holders
  • Learn how to apply the substantial presence test to J-1 visa holders
  • Understand the purpose of Form 8843

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 1 Self-Study Taxes N/A 103137
CTEC 1/0 Self-Study Federal Tax Law 3038-CE-0231 3038
IRS 1 Self-Study Federal Tax Law FQTGU-T-00576-23-S FQTGU
Texas State Board of Accountancy 1 Self-Study Taxes 100296 002921
Pennsylvania State Board of Public Accountancy 0.5 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision February 2020
Course Expiration The CPE portion of this course expires one year from date of purchase
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