GLACIER Tax Compliance System - Help
- Introduction
- Nonresident Versus Resident Status
- Substantial Presence Test
- Income Tax Withholding for Foreign Payments
- Payments to California Non-Residents
- Services Performed Outside the U.S. by a Foreign Person
Income Tax Withholding for Foreign Payments
Services:
- Federal income tax is withheld at 30% unless the visitor is exempt under a tax treaty
- California State income tax will be withheld at the rate of 7% from any payment over $1500.00
- Federal tax withholding is restricted to Single with 0 or 1 allowance unless the employee is exempt under a tax treaty or is a resident for tax purposes
- State tax withholding has no restrictions
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