Are Wages Paid to Foreign Researcher Taxable in the U.S.?

If a researcher comes to the U.S. on an Exchange Visitor J-1 Status visa and is paid wages for research, are the wages taxable income? The answer is “maybe” according to Baturin v. Commissioner, 153 T.C. 10 (2019). Facts & Procedural History The taxpayer is a Russian citizen. He earned $75,000 of wages for performing…Continue readingAre Wages Paid to Foreign Researcher Taxable in the U.S.?

Qualifying for the Foreign Earned Income Exclusion

As tax attorneys in San Antonio, we see a lot of U.S. citizens whose oil-related jobs require they spend significant time overseas. The wages earned overseas can escape tax in the U.S. This is due to the foreign earned income exclusion. But this exclusion generates quite a few tax disputes with the IRS, which is…Continue readingQualifying for the Foreign Earned Income Exclusion