IRS Rules For International, Inpat, And Expat Payroll

There are several different types of Visas that organizations use to have non-US based workers perform services in the United States.

The employment tax treatment for payroll for these works is driven by the type of Visa, and as the Payroll Professional, you are expected to be aware of the proper payroll processes and tax policies for each type of Visa, how to pay employees correctly in/from foreign jurisdictions, how to run a shadow payroll in the United States, as well as how to work with a third party provider that may be performing the tax equalization for these workers.

Sounds daunting, but don’t worry, this training session will help!

Areas Covered in the Session :

This program will give you all the definitions and explanations of this complicated process called “International Payroll”, as well as help you understand the documents that should be kept for your international assignments to taxation and accounting for international employees. Other key learning objectives include:

  • Define the payroll meaning of Inpatriates and Expatriates
  • Concepts on how to handle different employer tax policies for international assignments, including:
    • Tax Equalization
    • Tax Protection
  • Best Practices for administering a Tax Equalization Program
  • Accounting for Tax Equalization
  • Overview of Non-Resident work Visas – and to handle them
  • Understand Student Visas and how they impact how you pay your employees
  • What documentation employers should have and keep for all international assignments
  • Explanation of Tax Treaty and Totalization agreements
  • Review of the foreign earned income and housing exclusions
  • Details of the IRS Bona Fide Residence test and the Physical Presence test and its impacts on tax calculations
  • Detailed discussion on why it is critical for HR and payroll to work together on all international assignments

Who Should Attend:

  • Payroll Departments
  • HR Departments
  • Accounting Departments
  • Tax Professionals
  • Benefits Professionals
  • Compensation Professionals

HR3151

Dayna Reum

Dayna Reum is currently the Director of Payroll Operations at Ann & Robert Lurie Children’s Hospital of Chicago. She has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures.

Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA.

She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

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  • Login Information with Password to join the session, 24 hours prior to the webinar
  • Presentation Handout in .pdf format
  • Presentation from the Speaker
  • Feedback form
  • Certificate of Attendance
  • Recording access Information with Password to view the webinar, will be sent 24 hours after the completion of the Live webinar.
  • Presentation Handout in .pdf format
  • Certificate of Attendance