For many taxpayers, determining residency can be as simple as indicating that you are a legal U.S. citizen. However, for those who are nonresident aliens, the tax implications are...
Bases for asserting jurisdictions
Who to tax?
What income to tax?
Personal relationship between a taxpayer and the country
This concept also applies to corporations and other type...
Code Section 7701 (b)(2)(A)(iii)
U.S residency start date depends on two things:
ü Residency is established under the green card test.
ü Residency is established...
Resident aliens in the United States are taxed on their world wide income. Nonresident aliens are taxed on their U.S source income.
Code Section 7701(b)(1)(A)
An alien will be considered...
Code Section 7701 (a)(30)
U.S citizens are U.S Persons and Citizens of foreign countries are U.S Persons who meet either of the following two tests:
Green Card test
Substantial...