Facts: Pei Fang Guo, a Canadian citizen and a nonresident alien
of the United States, was employed by the University of Cincinnati from October 2010 until Nov.
com/156qotg), before a resident or nonresident alien
leaves the United States, he or she must obtain a certificate of compliance.
sourced income to a nonresident alien
is generally required to deduct and withhold 30% of the amount of the payment, unless a lower treaty rate applies.
There is also a difference in the estate tax arena regarding estates of nonresident alien
The answer requires a determination of whether the individual is considered a nonresident alien
for tax purposes.
Athletes and entertainers face many of the same issues common to most nonresident aliens
that either remain nonresident alien
individuals or those who choose to relocate to the U.
CPAs are often among the firs1 tax professionals who are approached when a nonresident alien
is considering immigrating to the United States.
Student-athletes whose ethnicities were previously identified as nonresident alien
are now identified with an ethnic category and identified separately as nonresident aliens
GAO was asked to (1) identify what data are available on nonresident alien
tax filing and compliance, (2) provide information on guidance IRS provides to nonresident aliens
and third parties on tax requirements and any challenges associated with filing, and (3) assess actions IRS takes to enforce nonresident alien
Thus, the proceeds of a life insurance policy on the life of a nonresident alien
are not subject to estate taxes, even though the beneficiary is a resident or citizen of the United States.
is subject to the generation-skipping transfer tax regardless of the fact the transferor is a nonresident alien
Revenue Ruling 2004-75 provides that income received by nonresident alien
individuals under life insurance or annuity contracts issued by a foreign branch of a U.