@RalphH1 I completely missed the non-resident part...
Fore example, the section of ITA-USA treaty the regulates Personal Dependent Personal Service, only talks about "resident" (according to the related country's definitions are rules).
1. Subject to the provisions of Articles 16 (Directors' Fees), 18 (Pensions, Etc.), 19 (Government Service), 20 (Professors and Teachers), and 21 (Students and Trainees), salaries, wages, and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
- (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned;
- (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
- (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
I am a US Resident Alien in 2022. I earned 2 months of wages form employment in Italy form an Italian company.
According to the above text:
- I owe taxes to the US on this income (point 1)
- I do not owe exclusively taxes to the US (point 2), Italy can also tax me since I do not meet the criteria (2b) - the company was Italian.
Pretty crazy....
