{
  "id": "EXC_NONRESIDENT_SERVICES",
  "name": "Nonresident Alien De Minimis Service Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Nonresident alien must be in the U.S. for ≤ 90 days during the tax year, compensation must be ≤ $3,000, and the employer must be a foreign entity not engaged in U.S. trade/business or a foreign office of a U.S. entity.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Compensation for labor or services performed in the U.S. by a nonresident alien is excluded from U.S. source income if specific time and dollar thresholds are met.",
  "irc_reference": "IRC §861",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}