Source: http://www.law.cornell.edu/cfr/text/26/31.3401(a)(6)-1
Timestamp: 2013-12-05 19:23:09
Document Index: 184513809

Matched Legal Cases: ['art 31', '§ 62', '§ 1441', '§ 3121', '§ 3401', '§ 3402', '§ 3406', '§ 6001', '§ 6011', '§ 6051', '§ 6060', '§ 6071', '§ 6081', '§ 6109', '§ 6157', '§ 6205', '§ 6302', '§ 6364', '§ 6695', '§ 7701', '§ 7805']

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals. | Title 26 - Internal Revenue | Code of Federal Regulations | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter C › Part 31 › Subpart E › Section 31.3401(a)(6)-1	prev | next
(c) Remuneration for services of residents of Canada or Mexico who enter and leave the United States at frequent intervals—
(1) Transportation service.
(2) Service on international projects.
(4) Certificate required.
(d) Remuneration for services performed by residents of Puerto Rico.
(1) Remuneration paid for services performed in Puerto Rico by a nonresident alien individual who is a resident of Puerto Rico for an employer (other than the United States or any agency thereof) is excepted from wages and hence is not subject to withholding.
(2) Remuneration paid for services performed outside the United States but not in Puerto Rico by a nonresident alien individual who is a resident of Puerto Rico for an employer (other than the United States or any agency thereof) is excepted from wages and hence is not subject to withholding if such individual does not expect to be a resident of Puerto Rico during the entire taxable year. In order for the exception provided by this subparagraph to apply for any taxable year, the nonresident alien employee must furnish his employer a statement for the taxable year setting forth the employee's name and address and certifying (i) that he is not a citizen or resident of the United States and (ii) that he is a resident of Puerto Rico but does not expect to be a resident of Puerto Rico during the entire taxable year. The statement shall be dated, shall identify the taxable year to which it relates, shall be signed by the employee, and shall contain, or be verified by, a written declaration that it is made under the penalties of perjury. No particular form is prescribed for this statement.
(3) Remuneration paid for services performed outside the United States by a nonresident alien individual who is a resident of Puerto Rico as an employee of the United States or any agency thereof is excepted from wages and hence is not subject to withholding if such individual does not expect to be a resident of Puerto Rico during the entire taxable year. In order for the exception provided by this subparagraph to apply for any taxable year, the nonresident alien employee must furnish his employer a statement for the taxable year setting forth the employee's name and address and certifying (i) that he is not a citizen or resident of the United States and (ii) that he is a resident of Puerto Rico but does not expect to be a resident of Puerto Rico during the entire taxable year. This statement shall be dated, shall identify the taxable year to which it relates, shall be signed by the employee, and shall contain, or be verified by, a written declaration that it is made under the penalties of perjury. No particular form is prescribed for this statement.
(e) Exemption from income tax for remuneration paid for services performed before January 1, 2001.
(f) Exemption from income tax for remuneration paid for services performed after December 31, 2000.
Title 26 published on 2013-04-01no entries appear in the Federal Register after this date. This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeUSC: Title 26a§ 62§ 1441§ 3121§ 3401§ 3402§ 3406§ 6001§ 6011§ 6051§ 6060§ 6071§ 6081§ 6109§ 6157§ 6205§ 6302§ 6364§ 6695§ 7701§ 7805