Also, since the court construed the award of the airline ticket as interest, the Shankar case may have implications for nonresident alien
reporting requirements under Chapter 3 and FATCA under Chapter 4.
In fall 2010, the university enrolled 2,455 nonresident aliens
in graduate programs, accounting for 23 percent of all graduate students.<br />In fall 2016, the last year for which the data wereavailable, the university enrolled 3,567 nonresident alien
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.
A payor of U.S.-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
If the total is less than 183 days, the individual is considered a nonresident alien
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.S.
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
For tax year 2007, nonresident alien
individuals filed about 634,000 Forms 1040NR, the U.S.
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.S.