2022-04-02
Yesterday the IRS published a new practice unit titled “Deferred Compensation Received by Nonresident Alien Individuals.”
The practice unit discusses payments to NRAs from four types of deferred compensation plans:
Generally, the practice unit only applies to deferred compensation received by NRAs who were treated as employees, and not as independent contractors, during the period in which the deferred compensation was earned.
This new practice unit has been added to our Practice Units By Topic page.