International Taxpayers U.S.A
Non-resident Alien
A nonresident alien is an individual who is not a U.S. citizen or a resident alien. A resident of a foreign country under the residence article of an income tax treaty is a nonresident alien individual for purposes of withholding.
Married to U.S. citizen or resident alien. Nonresident alien individuals married to U.S. citizens or residents may choose to be treated as resident aliens for certain income tax purposes. However, these individuals are still subject to the withholding rules that apply to nonresident aliens for all income except wages. Wages paid to these individuals are subject to graduated withholding.
U.S. person
The term “United States person” means:
- A citizen or resident of the United States,
- A partnership created or organized in the United States or under the law of the
- United States or of any State, or the District of Columbia,
- A corporation created or organized in the United States or under the law of the
- United States or of any State, or the District of Columbia,
- Any estate or trust other than a foreign estate or foreign trust. (See Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust.), or
- Any other person that is not a foreign person.
U.S. citizen
The term “United States citizen” means:
- An individual born in the United States,
- An individual whose parent is a U.S. citizen,
- A former alien who has been naturalized as a U.S. citizen,
- An individual born in Puerto Rico,
- An individual born in Guam, or
- An individual born in the U.S. Virgin Islands.
Source: https://www.irs.gov/individuals/international-taxpayers/foreign-persons
Mansoor Suhail (Mani)
Accountant
MS TAX – BSBA – EA – ICIA – RA
1804 – 1360 York Mills Road
North York, ON, M3A 2A3
TAX for CANADA AND U.S.A
Web: www.theaccountingandtax.com
Email: taxservicesguru@gmail.com
Tel: 416 – 283 – 8774
