{"id":2091,"date":"2023-01-10T21:18:38","date_gmt":"2023-01-10T21:18:38","guid":{"rendered":"https:\/\/thevoz.ch\/news\/us-sourced-income\/"},"modified":"2024-03-28T18:08:39","modified_gmt":"2024-03-28T18:08:39","slug":"us-sourced-income","status":"publish","type":"post","link":"https:\/\/thevoz.ch\/ch-en\/news\/us-sourced-income\/","title":{"rendered":"U.S. Sourced Income"},"content":{"rendered":"

If you are not a U.S. citizen or US legal permanent resident alien (commonly known as \u201cGreen Card holders\u201d) and you do not meet the substantial presence test, generally you are a nonresident alien (NRA) by the IRS for U.S. tax purposes. Unlike U.S. taxpersons, you are not required to pay US tax on incomes that you received from non-U.S. sources. However, you do need to pay taxes on incomes that you received from U.S. sources. As can be inferred, as a nonresident alien, it is very important for you to determine the sources of your income in order to determine your US tax. To assist taxpayers, the IRS has provided a chart that outlines the determining factors of the source of certain incomes.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Item of Income Factor\u00a0<\/strong><\/td>\nDetermining Source<\/strong><\/td>\n<\/tr>\n
Salaries, wages, other compensation<\/td>\nWhere services performed<\/td>\n<\/tr>\n
Business income: Personal Services<\/td>\nWhere services performed<\/td>\n<\/tr>\n
Business income: sale of inventory-purchased<\/td>\nWhere sold<\/td>\n<\/tr>\n
Business income: sale of inventory-produced<\/td>\nWhere produced (allocation may be necessary)<\/td>\n<\/tr>\n
Interest<\/td>\nResidence of payer<\/td>\n<\/tr>\n
Dividends<\/td>\n\u00a0Whether a U.S. or foreign corporation-(exception 25% look-thru look)<\/td>\n<\/tr>\n
Rent<\/td>\nLocation of the property<\/td>\n<\/tr>\n
Royalties: Natural resources<\/td>\nLocation of the property<\/td>\n<\/tr>\n
Royalties: Patents, copyrights, etc.<\/td>\nWhere property is used<\/td>\n<\/tr>\n
Sale of real property<\/td>\nLocation of the property<\/td>\n<\/tr>\n
Sale of personal property<\/td>\nSeller\u2019s tax home (exceptions may apply)<\/td>\n<\/tr>\n
Pensions<\/td>\nWhere the services were performed that earned the pension<\/td>\n<\/tr>\n
Scholarship-Fellowships<\/td>\nGenerally, the residence of the payer<\/td>\n<\/tr>\n
Sale of natural resources<\/td>\nAllocation based on fair market value of product at export terminal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

For most types of U.S. source income, the receiving foreign person is subject to a 30% percent withholding tax. The distributing entity or agent is required to withhold that tax. However, sometimes, a reduced rate may apply if the Internal Revenue Code provides for a lower rate, or a tax treaty between the foreign person\u2019s country of residency and the United States is applicable. In that case, as an individual, you may ask for a lower rate by filing Form W-8BEN, Certificate of Foreign Status of Beneficiary Owner for United States Tax Withholding and Reporting (individuals). Do you receive U.S.-sourced income? Would you like to know if a lower rate is applicable?<\/p>\n","protected":false},"excerpt":{"rendered":"

If you are not a U.S. citizen or US legal permanent resident alien (commonly known as \u201cGreen Card holders\u201d) and you do not meet the substantial presence test, generally you.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[86],"tags":[],"countries":[],"class_list":["post-2091","post","type-post","status-publish","format-standard","hentry","category-tax-law-ch-en"],"acf":[],"yoast_head":"\nU.S. Sourced Income | THEVOZ & Partners<\/title>\n<meta name=\"description\" content=\"Read our news regarding U.S. Sourced Income here. 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