U.S. Income Sourcing Rules
Compensation
(Dependent or Independent Services)
| Location of Payor | Activity in U.S. | Activity Outside U.S. |
|---|---|---|
| U.S. | U.S. Source Income | Foreign Source Income |
| Outside U.S. | U.S. Source Income | Foreign Source Income |
Scholarship/Fellowship
(Non–service)
| Location of Payor | Activity in U.S. | Activity Outside U.S. |
|---|---|---|
| U.S. | U.S. Source Income | Foreign Source Income |
| Outside U.S. | Foreign Source Income | Foreign Source Income |