|
Return to Payroll Home Page |
Next |
ALIEN MANUAL - TAX RULES AND REGULATIONS, SECTION D2
D2.0 TAX CHART
The following chart illustrates the different tax rates for each type of income.
TAX WITHHOLDING REQUIREMENTS FOR NONRESIDENTS |
|||
Type of Income |
Federal Rate |
State Rate |
Year end Statement |
| Employment: Tax Treaty | 0 | Based on W-4 | W2 for state and 1042s for federal information |
| Employment: from Japan Canada, Korea, Mexico | Based on W-4: restricted to Single marital status | Based on W-4 | W2 for state and federal |
| Employment: out of US | 0 | 0 | No reporting required |
| Employment: all others | Based on W-4: restricted to Single marital status with 1 exemption. Also additional tax of $17.33 per month | Based on W-4 | W2 for state and federal |
| Fellowship/Scholarship: F1, J1, M1, Q1 | 14% | 7% of gross $1500 and over if CA nonresident | 592 if CA nonresident 1042s for federal |
| Fellowship/Scholarship: other visas | 30% | 7% of gross $1500 and over if CA nonresident | 592 if CA nonresident 1042s for federal |
| Fellowship/Scholarship: On Tax Treaty | 0 | 7% of gross $1500 and over if CA nonresident | 592 if CA nonresident 1042s for federal |
| Independent Personal Services | 30% | 7% of gross $1500 and over if CA nonresident | 592 if CA nonresident 1042s for federal |
| Independent Personal Services - Tax Treaty | 0 | 7% of gross $1500 and over if CA nonresident |
592 if CA nonresident 1042s for federal |
| Travel Reimbursement | no current requirement | no current req. | no current req. |
| All Other Payments | 30% | 7% of gross $1500 if CA nonresident | 592 if CA nonresident 1042s for federal |
|
Return to Payroll Home Page |
Next |
Go to the Alien Manual Main Page
Previous