Planning for Foreign Individuals with U.S. Activities Where Tax and Immigration Law Meet (and Sometimes Collide)

Michael Karlin co-presented, “Planning for Foreign Individuals with U.S. Activities Where Tax and Immigration Law Meet (and Sometimes Collide),” with Linda Dodd-Major at the 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference. The presentation explores key citizenship and immigration rules as it correlates to tax rules impacting U.S. citizens, residents, and nonresident aliens. Further attention is paid to the varying classifications of citizenship and residency for different tax and immigration purposes, compliance and documentation responsibilities of employers and service recipients, and what the process of losing or terminating these statuses entails.