Key Factors for U.S. Companies Employing or Paying Nonresident Alien Individuals |

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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.

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Authors

Mandy Wu

Clarissa Cole

David Roberts

Amanda Beittel

Dennis A. Minich