itonewbie
Level 15
12-07-2019
06:46 AM
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Generally yes, unless exempt by treaty. What are the codes shown on the 1042-S?
Here are some of the questions that need to be raised. Which country was your client a tax resident of? What visa was he on? Was your client in the US supporting his/her countrymen during tournaments in the US? How many days was he/she present in the US for any purpose during the calendar year or a rolling 12-month period? Was the legal employer a US or foreign company? Was the cost of the remuneration borne by a US or foreign company? If a foreign company, does that company have a PE in the US (this would be a more involving question beyond just the individual)?
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Still an AllStar
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