Tax Refund for Nonresident Aliens Case Study Example | Topics and Well Written Essays - 3000 words

Tax Refund for Nonresident Aliens - Case Study Example Very few are aware that they are overpaying the taxes. Credits and deductions that they are eligible for either under a bipartite international treaty or under US laws are not being properly utilized. The main reason is their limited understanding regarding US tax laws and secondly, many of them do not file the returns. No filing of the returns means no possibility of any refunds. The endeavour has been to understand these complexities, which has piled up unclaimed overpaid taxes with IRS. It would be appropriate to note that in view of the vastness of the subject effort has been put toward depicting the main issues in a generalized way rather than any specifics to the issue involved. Dates of Co-op Assignment: August 30 -December 9, 2010 On interaction with many non-resident aliens, I came to know that many of them were not very clear on the various tax-related matter, on personal income taxes. They belonged to the varied nationalities. They were not aware of some important US tax requirements. At times, they do not file tax returns or filed them incorrectly, which results in a lot of overpaid tax and the substantial amount goes unclaimed in the refund. †¢ Those people who have come under non-resident visa (J, F, Q or M category) in the US they are statutorily required to file a 1040NR Tax Return in physical form. These are known as US non-resident income tax return. They cannot file e-return or online returns. H1B visa falls in the category of non-immigrant visa. If H1B visa holder is recognized as Resident alien then he is required to file the tax return like any other US citizen, otherwise, they are required to file 1040NR tax return form only. It has been found that most nonresidents miss to file a return or file it incorrectly. It has been further noted that there is a large amount of unclaimed taxes by nonresidents who refrain from filing tax returns. They are under the impression that since the employer has withheld tax amount their obligations are over and they are not aware that they have paid more than what is required by the law.  Ã‚  

Frank Gilbreth and his contributions to Management History Research Paper

Frank Gilbreth and his contributions to Management History - Research Paper Example Secondly, Lillian Gilberth made major contributions to the psychology of management. Thirdly, both before and after the death of her husband, Lillian was an active teacher – she trained some of the most significant figures in the world of business. Additionally, she was a significant role model for women in management in her later years (Witzel, 145). After graduating from Boston English High School, Gilbreth later worked for Whidden and Company Construction as a bricklayer’s apprentice. Later, beginning 1895, he founded Frank Gilbreth construction and became its president until 1911. The company put up projects throughout the US. Beginning the year 1912, Gilbreth and his wife formed Gilbreth Consulting Incorporated. While he was working at Whidden Construction, Gilbreth did not find satisfaction with simply learning a skill but yearned to get to know the reason as to why his instructors used different motions as they taught him to lay a brick while when working alone, they used only one set of motion to lay a brick (Witzel, 209). He also realized that the bricklayers were using three dissimilar sets of motions – one for teaching bricklaying to others, a second while working at a slow speed, and a third while working at a quickly (Nelson.com, 9). These observations saw the start of Gilbreth’s groundbreaking work in the study of motion as well as ergonomics (the scientific workplace layout that reduces fatigue and improves work performance at the same time) and brought about his invention. While he was only 24, Gilbreth received the first of numerous patents for what he referred to as his â€Å"non-stooping scaffold†. He designed the scaffold with the aim of improving the rate at which workers laid bricks. As he observed bricklayer’s movements, Gilbreth came to the realization that it was possible to reduce the number of individual movements that workers made while moving every brick to the wall they were building from t he pallet. This would culminate into a double impact of reducing the amount of energy that they would have to use in addition to accelerating the work (Witzel, 209 & Witzel, 144-145). He started studying the various approaches and started doing away with those motions that were not necessary. For instance, he designed a stand that workers could raise to waist height, which eliminated the motion of stooping to lift each brick (Nelson.com, 9). Witzel explains that before Gilbreth’s design, bricklayers used most of their time stooping to lift bricks and then mortar, which they kept beside their feet. Gilbreth’s invention added a second level at the waist height of the workers to aid in storing materials. The scaffold would be hoisted in such a way that the top of the wall that workers were building was even with their torsos at all times. Instead of bending down now and then, workers would only turn and grab the bricks and this was easier and faster (Nelson.com, 9). The m ost significant fact was that the design deliberately decreased the amount of fatigue as well as stress on the backs of the workers – they were able to lay more bricks daily, with less exhaustion, chiefly in terms of back strain (Witzel, 209). Additionally, by giving those workers whose salaries were low the duty of putting all the bricks with their most attractive side facing