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  1. Almost Done! Tonight Section 14 Review Quiz Break Go over Quiz Group Question on W2’s!

  2. Payroll for U.S. Employees Working Abroad and Aliens in the United States Section 14

  3. Overview • Type of Employees • Taxation Issues • Exclusions • Visas

  4. Types of Employees • Expatriate • Non Resident Alien • Resident Alien

  5. Taxation Issues • What is subject to Federal Income Tax Withholding (FITW)? • What is subject to Social Security and Medicare? • Who is covered by FUTA? • Tax equalization plans • Tax protection plans • ITINs

  6. What are these? • Foreign Country • Full Day • Totalization Agreements • Temporary Assignment • Foreign Affiliate • Foreign Earned Income • US Income Tax Treaties

  7. Where does the Employee live? • Tax Home • Domicile • Bona Fide Residence Test • Physical Presence Test

  8. Exclusions • Foreign Earned Income Exclusion • Foreign Housing Cost Exclusion

  9. Form 673 Form 2032 Form 2555 Form 1116 I – 9 Form 6166 Form 8802 W – 4 W – 9 W – 7 Forms to Know

  10. B – 1 D – 1 E – 1 E – 2 F – 1 H – 1B & H – 1C J - 1 L – 1A & L – 1B M – 1 O – 1 & O – 2 P – 1 Q R – 1 TN, NAFTA Types of Visas

  11. Questions ?

  12. Next Week 100 Question Post Test Final Wrap Up