Compensation payments to nonresident alien individuals (NRAs) are subject to different withholding, income reporting and liability requirements than those that apply to U.S. citizens, permanent residents and resident aliens.
Learn More About NYC's New Pied-à-Terre Tax
New York City residence may fall within the new pied-á-terre surcharge rules.
Compensation payments to nonresident alien individuals (NRAs) are subject to different withholding, income reporting and liability requirements than those that apply to U.S. citizens, permanent residents and resident aliens.