10-25-2018, 01:02 PM
Link to blog entry: https://edspi31415.blogspot.com/2018/10/...-when.html
When a U.S. company or entity pays a foreign entity or a person who is not a U.S. Citizen and it is U.S. source income, IRS law dictates that the payer must determine whether the payee is a resident alien or a non-resident alien.
The following program determines the residency date of an international payee depending on when the payee first came to the United States with several assumptions:
1. We are assuming that none of the exemption rules apply (such as an F-1 student does not count any days towards the substantial presence test for up to five calendar years).
2. The program also assumes the payee does not leave the United States when the payee enters the country. If the payee leaves the U.S. for a time period, this program will not give accurate results.
Please Note: This program is NOT tax advice. Should you have any tax questions, please consult a professional tax prepare. Also, this date is for federal tax purposes only, and has no effect on the payee's immigration status.
The program is assumed to be in U.S. date M.DY format (MM.DDYYYY).
More details are on the blog entry.
Source:
"Substantial Presence Test" Internal Revenue Service https://www.irs.gov/individuals/internat...sence-test
When a U.S. company or entity pays a foreign entity or a person who is not a U.S. Citizen and it is U.S. source income, IRS law dictates that the payer must determine whether the payee is a resident alien or a non-resident alien.
The following program determines the residency date of an international payee depending on when the payee first came to the United States with several assumptions:
1. We are assuming that none of the exemption rules apply (such as an F-1 student does not count any days towards the substantial presence test for up to five calendar years).
2. The program also assumes the payee does not leave the United States when the payee enters the country. If the payee leaves the U.S. for a time period, this program will not give accurate results.
Please Note: This program is NOT tax advice. Should you have any tax questions, please consult a professional tax prepare. Also, this date is for federal tax purposes only, and has no effect on the payee's immigration status.
The program is assumed to be in U.S. date M.DY format (MM.DDYYYY).
More details are on the blog entry.
Code:
01 36 ENTER
02 36 ENTER
03 44, 0 STO 0
04 1 1
05 26 EEX
06 2 2
07 20 *
08 43, 24 FRAC
09 44, 1 STO 1
10 1 1
11 2 2
12 3 3
13 1 1
14 40 +
15 1 1
16 26 EEX
17 2 2
18 10 ÷
19 43, 26 ΔDYS
20 1 1
21 8 8
22 3 3
23 43, 34 x ≤ y
24 43, 33, 45 GTO 45
25 34 x < > y
26 3 3
27 10 ÷
28 43, 25 INTG
29 30 -
30 45, 1 RCL 1
31 1 1
32 26 EEX
33 4 4
34 16 CHS
35 40 +
36 1 1
37 0 0
38 1 1
39 40 +
40 1 1
41 26 EEX
42 2 2
43 10 ÷
44 43, 33, 46 GTO 46
45 45, 0 RCL 0
46 34 x < > y
47 43, 16 DATE
48 43, 33, 00 GTO 00
Source:
"Substantial Presence Test" Internal Revenue Service https://www.irs.gov/individuals/internat...sence-test