applicable nontaxable earnings
(3) Applicable nontaxable earnings For purposes of this subsection, the term “applicable nontaxable earnings” means earnings— (A) which are paid or accrued with respect to any employer or employee contribution which was made with respect to compensation for labor or personal services performed by an employee, (B) with respect to which the employee was at the time the earnings were paid or accrued a nonresident alien for purposes of the laws of the United States, and (C) which were not subject to income tax under the laws of the United States or any foreign country.
26 USC § 72(w)(3)
None identified. Default scope is assumed to be the entire title.