Requirement for Nonresident Alien to File a Return**
1. General requirement to file The requirement for a nonresident alien INDIVIDUAL to file a 1040-NR return appears in 26 U.S.C. §6012 and 26 C.F.R.…
Tag: nonresident alien
There is NO LAW that permits an American National as a Nonresident Alien to Elect to be a U.S. person if they are NOT married to one
If all citizens of foreign nations can participate in the tax system, then so can ALL citizens of the nation of the United States. HOWEVER,…
Getting a Refund of Social Security and Medicare Taxes
SOURCE: https://global.utexas.edu/isss/advising-services/taxes/refund This information is only for individuals in F-1 and J-1 status who are considered nonresident aliens for tax purposes. J-2 visa holders with…
Why you MUST learn to properly file a 1040-NR
EDITORIAL: The following article describes what happens when you DON’T learn how to properly file a 1040-NR: You go to jail as a presumed “U.S.…
CCH: What to do if you don’t have an SSN as a Nonresident Alien
CCH is the PREMIERE reference for tax professionals in corporate America. This is a subscription based service. EVERYONE who is anyone uses this within their…
An HONEST Definition of “nonresident alien”
SOURCE: Non-Resident Non-Person Position, Form #05.020, Section 1.7; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf The previous section described the statutory description but not legal definition of “nonresident alien”. That term…
HOW TO: Opening a bank account as a “nonresident alien” instead of a statutory “U.S. person”**
PROCEDURE AND LAWS: FORMS: VIEW OF FINANCIAL INSTITUTIONS TOWARDS NONRESIDENT ALIENS: The following quote comes from an accounting form that specializes in banking Nonresident &…