Foreign Nationals

We cover specific foreign national assignment questions from corporate human resource, tax, and legal departments.

Reference Sources for Foreign Nationals

Per Diem Rates

Per diem rates for the 48 continental states are set by the Gerneral Service Administration (GSA).

Per diem rates for Alaska, Hawaii, territories and possessions are set by the Department of Defense.

Foreign per diem rates are set by the Department of State.

Professional Publications

Tax Advisors Planning Series 41, Taxation of Foreign Nationals Employed in the US, explains in a straightforward manner how aliens are taxed while working in the US. Includes references to Internal Revenue Code and Regulation citations along with detailed examples. Authored by John Allis and published by the Research Institute of America.

The Bureau of National Affairs offers several publications in their Tax Management Portfolio Series that address taxation of foreign national taxation. The Estate and Gift Tax Series has particularly useful information on the special transfer tax issues encountered by non-citizens.

IRS Publications

Publication 519, U.S. Tax Guide for Aliens

Publication 514, Foreign Tax Credit for Individuals

Publication 515, Withholding Tax on Nonresident Aliens and Foreign Entities

Publication 901, US Tax Treaties

Publication 1542, Per Diem Rates (for Travel Wtihin the Continental United States. This Publication is no longer updated by the IRS.

Publication 1915, Understanding your IRS Individual Taxpayer Identification Number (ITIN)