Nonresidents – Page 10 – Du'JH & Associates, PA

What is Income Effectively Connected with a US Trade or Business (ECI)?

Posted on September 4, 2012 (October 23, 2012) by admin

Generally, a non-resident alien individual is engaged in trade or business within the US if he or she: You are considered to be engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant on an “F,” “J,” “M,” or “Q” visa. The taxable […]

What is US Source Income?

Posted on September 4, 2012 (September 4, 2012) by admin

US source income typically includes compensation for services, interest, dividends, rents and royalties from US sources. Basic US sourcing rules are as follows: Type of Income: US Source if: Salaries, wages, other compensation Services are performed in the US Business income: Personal Services Sale of inventory – purchased Sale of inventory – produced Services are […]