3/16/2024 0 Comments Irc 7701![]() (2) Special rules for first and last year of residency Such individual makes the election provided in paragraph (4).Īn individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of subparagraph (A)). Such individual meets the substantial presence test of paragraph (3). Such individual is a lawful permanent resident of the United States at any time during such calendar year. (i) Lawfully admitted for permanent residence (A) Resident alienAn alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii): (1) In general For purposes of this title (other than subtitle B). (b) Definition of resident alien and nonresident alien ![]() Internal Revenue Code (26 US Code ) 7701 as on 1st Feb 2016 ![]()
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