Serena, a Nonresident Alien, Is Employed by GlobalCo, a Non-U

question 105

True/False

Serena, a nonresident alien, is employed by GlobalCo, a non-U.S. corporation. She works in the United States for three days during the year, receiving a gross salary of $2,500 for this period. GlobalCo is not engaged in a U.S. trade or business. Under the commercial traveler exception, the $2,500 is not classified as U.S.-source income.

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Definitions:

Fixed Layout Design

A type of facility layout where the position of the equipment, machinery, or workstations is fixed, typically used in manufacturing or processing environments with large, heavyweight products.

Restaurant

An establishment where meals are prepared and served to customers in exchange for money.

Bagels

A type of bread product originating from the Jewish communities of Poland, known for its dense, chewy texture and a distinctive hole in the center.

Pizzas

A popular Italian dish consisting of a round, flattened base of leavened wheat-based dough topped with tomatoes, cheese, and various other ingredients.