Foreign Individuals Subject to U.S. Taxationby kyoffelaw

Posted in: Tax Law

by Katya Yoffe Nonresident Alien or Resident Alien? Foreign Individuals and the “Substantial Presence” Test Residents and non residents are taxed differently in the United States. Foreigners should be aware that the definition of a “resident alien” under the Internal Revenue Code is not the same as the definition used

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