Error message

  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Notice: Trying to access array offset on value of type int in element_children() (line 6488 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Deprecated function: implode(): Passing glue string after array is deprecated. Swap the parameters in drupal_get_feeds() (line 394 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/common.inc).
  • Deprecated function: The each() function is deprecated. This message will be suppressed on further calls in menu_set_active_trail() (line 2394 of /mnt/www/html/cpacomrrkspebkvkpk/docroot/includes/menu.inc).

Payments to Foreign Persons - How to Avoid Traps for the Unwary

Session Date: 
Jun 22, 2017 - 10:45am–12:00pm

Session Tracks:

  • Tax

Tax-exempt organizations often make payments to nonresident aliens that include payment for services, scholarships/fellowships, "stipends" and expense reimbursements, sometimes without even realizing it. Handling these payments properly is imperative for the organization and the recipient as well. This session will discuss the potential tax withholding and reporting treatment on some of these common payments along with alerting participants to other potential ramifications. The presenters will take a practical approach on how to identify a potential issue and circumvent traps for the unwary.

  • Understand common terminology used in connection with payments to nonresident aliens
  • Identify what common relationships constitute a payment to (or on behalf of) a nonresident alien
  • Understand the withholding and reporting requirements on payments to nonresident aliens
  • Be familiar with sourcing rules on common payments made by US tax-exempt organizations to nonresident aliens

Field of Study:

  • Tax

Session Type:

  • Concurrent

Speakers

Title Speaker Details Session ID
Jennifer Becker Harris Clark Nuber PS, Principal 26, 51
Shannon Donnelly Baker & McKenzie LLP, Partner, Employment & Compensation Law 26
Dick Locastro JD, CPA, Gelman, Rosenberg & Freedman CPAs, Partner 106, 13, 26