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.
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.
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 This Publication is no longer updated by the IRS.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)
- Employer Questions
- ►Short Term Assignments
- ►Tax Attributes of Specific Visas
- ►Certifying Acceptance Agent
- ►Crewmember Taxation - OCS
- General Tax Questions
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- ►Number of Days in the US
- ►Tax Residence
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- ►Substantial Presence Test
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- Other Resources and Forms
- ►Foreign Nationals Book by John Allis
- ►Reference Sources
- ►Links to other Websites
- ►Foreign Nationals Tax Forms