Pick a real-world payment scenario. We'll walk you through the exact tax determination — step by step.
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NRA Honorarium — India
$5,000 honorarium to a visiting J-1 scholar. Treaty benefit reduces 30% withholding to 0%.
Treaty saves $1,500
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NRA Consulting — Brazil
$10,000 consulting fee to a B-1 visitor. No treaty — full 30% withholding applies.
$3,000 must be withheld
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US Person Honorarium
$3,000 speaking fee to a domestic guest. W-9 on file, report on 1099-NEC.
Straightforward path