Employer obligations to expatriates and nonresident aliens

Revenue ruling 92-106 outlines the obligations of US and foreign employers to US citizens or residents working in a foreign country and to nonresident aliens working in the US. The ruling gives an orderly summary of the relevant provisions.

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Bibliographic Details
Published in:Journal of accountancy 1993-02, Vol.175 (2), p.30
Main Authors: Burge, Marianne, Kral, Kenneth, Serota, Jack
Format: Magazinearticle
Language:English
Subjects:
Accounting
Amendments
Americans abroad
Americans in foreign countries
Contingent fees
CPAs
Employers
Expatriate employees
Federal regulation
Fees & charges
Income taxes
Non-resident aliens
Nonresident aliens
Nonresidents
Payroll deductions
Professional liability
Professional standards
Regulation
Rev. Rul. 92-106
Revenue procedures & rulings
Tax preparation
Taxation
Withholding taxes
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Description
Summary:Revenue ruling 92-106 outlines the obligations of US and foreign employers to US citizens or residents working in a foreign country and to nonresident aliens working in the US. The ruling gives an orderly summary of the relevant provisions.
ISSN:0021-8448
1945-0729