Category: Compensation & Employment Benefits;
International Copyright 1998, The Tax Resource Group. All rights reserved. Telephone 800-578-3498. Internet: www.taxresourcegroup.com Section 1402(b) in effect provides that the self-employment tax does not apply to a nonresident alien. The term "self-employment income" means the net earnings from "self-employment" derived by an individual (other than a nonresident alien individual except as provided by Section 233 of the Social Security Act)...[Emphasis added.] Does it make any sense to take a very aggressive approach to the computation of U.S. source income and then amend payroll tax returns, effectively "coming clean" with the issue but minimizing the impact through the computation?  |