IRS Rules For Inpat & 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!

Learning Objectives:

• 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

About Your Speaker

Dayna Reum, CPP, FPC, is a payroll professional with over 15 years experience in both teaching and handling payroll.

Ms. Reum holds both a Certified Payroll Professional and a Fundamental Payroll Certification designation, and is a frequent presenter on various payroll topics. Dayna has worked for companies such as PetSmart, Honeywell, and the American Payroll Association.

Dayna also serves on the National American Payroll Association on the national Strategic Leadership Task Force, has received a Citation of Merit and is a Gold Pin member of the APA. She is certified in HR hiring and firing practices, and is a Six-Sigma Greenbelt.

HRCI Credits

This program has been approved for 1.5 re-certification credit hours for HRCI's PHR and SPHR designations through the HR Certification Institute. For more information about certification or re-certification, please visit the HR Certification Institute website at www.hrci.org. The use of this seal is not an endorsement by HRCI of the quality of the program. It means that this program has met HRCIs criteria to be pre-approved for re-certification credit.

SHRM Professional Development Credits

This program is valid for 1.5 Professional Development Credits (PDCs) for the SHRM-CP or SHRM-SCP designations. For more information about certification or re-certification, please visit www.shrmcertification.org.