Pub. 515, Withholding of Tax on Nonresident Aliens & Foreign Entities |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
Table 2. (Continued). Summary: This table provides the compensation amounts that are exempt from withholding and U.S. income tax for individuals
that are residents
of other countries working in the U.S. These are listed by country of residency of individual, the category of personal service
for which compensation
is paid, the maximum amount of time that individual can be present in the U.S. to receive this exemption, the required employer
or payer, the maximum
amount of compensation that is considered exempt under the treaty article, and the citation of that article. There are footnotes
referenced throughout
the table (for example, 3 years (45), within the data cell) that are listed later in the text. This portion of the table lists
from Korea, Republic of
to Mexico.
Publications Index | 2006 Tax Help Archives | Tax Help Archives Main | Home
|