SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S.

Edit Answers
123456789101112131415161718192021222324252627
Across
  1. 1. Federal withholding certificate used by employees to determine income tax withholding.
  2. 2. Income earned by U.S. citizens or residents while working outside the United States.
  3. 3. Employer policy reimbursing employees if foreign taxes exceed their hypothetical home-country tax.
  4. 8. The required timing for depositing withheld federal employment taxes.
  5. 9. An individual who does not meet U.S. residency tests and is taxed only on U.S.-source income.
  6. 11. Government approval allowing a foreign national to work legally in the United States.
  7. 12. Information return used to report income paid to foreign persons and related withholding.
  8. 13. Form used by foreign individuals to certify foreign status and claim treaty benefits.
  9. 15. Federal program providing retirement, survivor, and disability benefits funded through payroll taxes.
  10. 19. An individual who is both a resident and nonresident alien during the same tax year.
  11. 21. Provision allowing exclusion of certain employer-provided housing costs from income for employees working abroad.
  12. 22. Form used by nonresident aliens to claim exemption from withholding based on a tax treaty.
  13. 24. Employer policy ensuring employees working abroad pay approximately the same taxes as if working in the United States.
  14. 25. A U.S. citizen or resident working outside the United States.
  15. 27. IRS test used to determine residency status based on days of physical presence in the United States.
Down
  1. 1. Provision allowing qualified individuals to exclude a portion of foreign earned income from federal taxation.
  2. 4. Federal health insurance program funded through payroll taxes.
  3. 5. Employment Authorization Document issued to certain foreign nationals permitting employment.
  4. 6. An agreement between countries to coordinate Social Security coverage and avoid dual taxation.
  5. 7. An individual who meets the green card test or substantial presence test and is taxed similarly to a U.S. citizen.
  6. 10. Statement reporting U.S.-source income paid to foreign individuals subject to withholding.
  7. 12. Federal unemployment tax paid by employers to fund unemployment benefits.
  8. 14. A taxpayer identification number used for tax reporting purposes.
  9. 16. A taxpayer identification number issued to individuals who are not eligible for a Social Security number.
  10. 17. Withholding requirements that may apply based on state residency or work location.
  11. 18. A credit allowed for income taxes paid to a foreign government.
  12. 20. CARD A document issued by the government granting lawful permanent residence and authorization to work in the United States.
  13. 23. An agreement between the United States and another country to avoid double taxation.
  14. 26. Government authorization allowing a foreign national to enter the United States for a specific purpose.