Giselle is a citizen and resident of Brazil, a country with which the United States does not have an income tax treaty. Giselle earned $51,000 of compensation while working within the United States. She worked 60 days in the United States and 180 days in Brazil. How much of her compensation earned in the United States will be subject to U.S. tax?

Question

Quizplus · Accepted Answer

The United States taxes income earned within its borders by non-residents on the basis of the source of income. Since Giselle earned $51,000 while working in the United States, the entire amount is subject to U.S. tax, regardless of the time spent working in Brazil.

Giselle Is a Citizen and Resident of Brazil, a Country