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.