Q. My cousin is a
citizen of Taiwan
who works for an American company overseas. He only comes to the United States
once or twice a year. Does he have to pay U.S. income tax? M.C.M., Sacramento, Calif.
A. Probably not.
As a general rule, foreign citizens who work abroad for U.S. firms or their subsidiaries do not have to
income tax. They may be taxed to the extent that they spend any time working in
this country, but many foreign countries have tax treaties with the U.S. protecting
nationals from double taxation. Tip: You
can obtain the texts of most tax treaties at www.irs.gov/businesses/international.