PPRuNe Forums - View Single Post - Tax liable - all crews flying to the US?
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Old 17th Dec 2019, 09:10
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marchino61
 
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There is another thread on this subject, which has not attracted many posts. So I'll repost here what I posted there, with a few modifications:

Aircrew are often exempted under various double taxation treaties. For example, the US-UK double taxation treaty exempts UK-based aircrew from US tax.

This is covered in Article 14, paragraph 3 of the US-UK treaty.
https://www.gov.uk/government/public...a-tax-treaties

For some reason, Hong Kong has no double taxation treaty with the USA, even though it has treaties with many other countries.

You can be taxed pro-rata on how much working time you spend in country, as a non-resident.

See Chapter 3 of The US Tax Guide for Aliens, Publication No. 519 of the IRS (" Services Performed
for Foreign Employer"). Income up to $3,000 per annum is exempted but thereafter income earned while in the US is taxable.
https://www.irs.gov/pub/irs-pdf/p519.pdf

Last edited by marchino61; 17th Dec 2019 at 09:11. Reason: Fixed typo
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