citizens and residents if wages are actually connected with the conduct of a trade or business in the United States. This also includes an employee who works for an organized organization in the United States or a real estate company. “Under IRC Section 864(b), with certain exceptions, the term “trade or business in the United States” includes the performance of personal services within the United States” (IRS.gov, 2016) (p. 1). Any wages paid to a nonresident alien individual for personal services performed as an employee for an employer are generally exempt from the 30% “NRA withholding” if the wages are subject to progressive withholding (IRS.gov,