Intl Witholding Requirement Schedule

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Subject: Withholding Requirements Schedule

Services Performed

Inside the U.S.

Outside the U.S.

Foreign Employer

U.S. Employer

Foreign Employer

U.S. Employer


U.S. Citizen or U.S. Tax Resident
FICA Yes (1) Yes No (2) Yes
FUTA Yes Yes No Yes
FIT Yes Yes Yes (3) Yes (3)
NON U.S. Tax Resident
FICA Yes (1) Yes (1) N/A N/A
FUTA Yes Yes N/A N/A
FIT Yes Yes N/A N/A

(1) Unless Exempt Pursuant to a Totalization Agreement

(2) Unless 3121(L) Election is Made

(3) Unless Subject to Non-U.S. Withholding

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