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Topic: Resident aliens

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	Taxation of Resident Aliens
		A resident alien's income is generally subject to tax in the same manner as a U.S. citizen.
		Resident aliens are generally taxed in the same way as U.S. citizens.
		Resident aliens use the Tax Table and Tax Rate Schedules which apply to U.S. citizens found in the instructions for Forms 1040, 1040A, or 1040EZ.
	www.irs.gov /businesses/small/international/article/0,,id=96493,00.html (670 words)

	Resident - Wikipedia, the free encyclopedia
		A resident alien is a person who is living in a particular foreign country for an extended period of time under authority or color of law as opposed to a tourist who is visiting the country without the intent to establish a residence in that country.
		In the US a resident at a hospital is a physician, or other medical professional, who has completed a specified level of schooling and an internship, and is now receiving specialized clinical training.
		A resident bird or animal is one that does not migrate, but stays in the same location throughout the area.
	en.wikipedia.org /wiki/Resident (340 words)

	Taxation of resident aliens in the U.S.
		Taxation of resident aliens in the U.S. by Smolowitz, Sidney
		Resident aliens seeking to cease residence for tax purposes must prove a closer connection to a country other than the US and will be treated the same as US citizens expatriating themselves for tax avoidance if tax avoidance is the purpose of ending resident status.
		Resident aliens, like U.S. citizens, are taxed on their worldwide income, while nonresident aliens are generally taxed at regular rates on income which is effectively connected with a U.S. trade or business, and at a 30% (or less, as provided by treaty) withholding rate, on dividends, interest and other fixed or determinable periodic income.
	www.nysscpa.org /cpajournal/old/07916842.htm (3834 words)

	International Taxpayer
		You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.
		Aliens temporarily present in the United States as students, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
		Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.
	www.irs.gov /businesses/small/international (369 words)

	MA DOR - Guide to Taxes (Site not responding. Last check: 2007-10-18)
		Aliens are residents for tax purposes if they are lawful permanent residents of the United States at any time during the calendar year.
		Aliens are lawful permanent residents of the U.S. at any time if they have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant.
		Regardless of taxpayer's residency status for federal purposes, Massachusetts relies on it own law in determining whether or not a taxpayer is a resident, nonresident or part-year resident.
	www.dor.state.ma.us /help/guides/abate_amend/Personal/issues/ResNonresAlien.htm (525 words)

	Aliens and Minnesota tax implications
		An alien’s legal tax obligations are determined in large part by whether he or she is classified as a resident or nonresident alien.
		Aliens who have been given lawful permanent residency in the United States for immigration purposes are considered resident aliens beginning the first day they are in the U.S. as a lawful permanent resident.
		Nonresident aliens who are required to file a federal return may also be required to file a Minnesota return and be taxed on their income to the same extent it is taxed on the federal return.
	www.taxes.state.mn.us /taxes/individ/residency_and_filing_status/resident_nonresident_aliens/aliens_mn_tax_implications.shtml (834 words)

	Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Requirements (Site not responding. Last check: 2007-10-18)
		If you are a nonresident alien married to a U.S. citizen or resident, and both you and your spouse choose to treat you as a resident, you are a resident alien for tax purposes.
		Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you will qualify as a bona fide resident for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence.
		Since you were a bona fide resident of a foreign country for all of 2003, you also qualify as a bona fide resident from March 1, 2002, through the end of 2002 and from January 1, 2004, through September 14, 2004.
	www.varvaro.com /taxforms/Taxmap/pubs/p54-010.htm (8304 words)

	Goldfarb, Sturman & Averbach -- Articles -- Estate Planning for Non-Resident Aliens
		The estates of residents and citizens include all property held throughout the world, but a federal estate tax credit is allowed, with limitations, for any tax paid to a foreign country on property located in that country.
		If a decedent does not reside in the state where the drafting attorney practices, the attorney should not prepare an estate plan to reflect the laws of the state where he practices, because the plan eventually will be governed by the laws of the state where the decedent is domiciled.
		Practitioners called upon to prepare estate plans for non-resident aliens should familiarize themselves with the federal estate tax laws that impose a tax on property left in this country by their clients, as well as the inheritance tax imposed by every state in which the property is located.
	gsalaw.lawoffice.com /article5.htm (2067 words)

	US Tax Help - Non-Resident Aliens
		A "non-resident alien" is the U.S. government's name for a citizen of a country other than the U.S. who also lives outside the U.S. The only thing non-resident aliens have to be concerned about if they have U.S. investments is taxation.
		While you are a non-resident alien, you are supposed to file Form W-8BEN (it replaces older Forms W-8 and 1001) with each of your mutual funds or broker every 3 or 4 years, so that they will automatically withhold tax from your investment income.
		Once you are considered a bona fide resident of the U.S., the tax rules that apply to U.S. citizens also apply to you.
	www.ustaxhelp.com /non_resident_aliens.asp (584 words)

	Payroll Foreign National Individuals (Site not responding. Last check: 2007-10-18)
		Resident aliens are taxed on their world-wide income.
		The IRS defines Nonresident Aliens as individuals who are temporarily in the U.S. who have a closer connection to another country than to the U.S. Nonresident aliens are taxed on their U.S. source income only.
		(Note: Nonresident aliens may not claim "Exempt" on their W-4 or VA-4 forms.) The W-4 and VA-4 forms must be obtained whether or not the individual intends to claim treaty benefits, to ensure the proper level of taxes are withheld.
	www.hrs.virginia.edu /Policies/payroll/foreignat.html (838 words)

	Payment to Non-Resident Aliens
		For payment to a non-resident alien who is a citizen of a country that has a tax treaty with the United States, IRS FORM 8233 must be completed and signed by the non-resident alien prior to receiving a check from Trinity University.
		For payment to a non-resident alien who is a citizen of a country that does not have a tax treaty with the United States, please complete a DPO and specify the country of citizenship.
		For payment to a non-resident alien who is a citizen of a country that has a tax treaty with the United States, IRS FORM 8233and a supporting statement must be completed and signed by the employee prior to receiving a check from Trinity University.
	www.trinity.edu /departments/fiscal_affairs/fapolicy/business/payroll/nonrsdnt.htm (952 words)

	Tax Topics - Topic 851 Resident and Non–Resident Aliens
		Since resident and nonresident aliens are taxed differently, it is important for you to determine your status.
		You are considered a nonresident alien for any period that you are neither a United States citizen nor a United States resident alien.
		An alien whose status changes during the year from resident to nonresident, or vice versa, generally has a dual status for that year, and is taxed on the income for the two periods under the provisions of the law that apply to each period.
	www.irs.gov /taxtopics/tc851.html (665 words)

	UVA Policies Manual:XII.F.3
		Resident Aliens The IRS defines RESIDENT ALIENS as individuals who possess a "Green" card (Alien Registration Receipt Card, permanent resident card, or Form I-151 or I-551), or who have been present in the U.S. a minimum number of days based on the Substantial Presence Test.
		Resident aliens are taxed in the same manner U.S. citizens are taxed.
		To claim resident alien status, these individuals must come to either the Payroll department or Foreign National Tax office, in-person, with their passport and other identification (Form IAP-66 or I-20) to complete the Alien Information Request Form, the Substantial Presence Test, and Form 1078, Certificate of Alien Claiming Residence in the United States.
	www.virginia.edu /polproc/pol/archive/xiif3x.html (1026 words)

	Compare Prices and Read Reviews on Resident Aliens: Life in the Christian Colony at Epinions.com
		Resident aliens, however, don't follow Constantine's model, they follow Christ's.
		Christians are Resident Aliens on this planet and among the cultures and nations in which they live.
		Resident Aliens is a well written volume that delves into the politics and ethics of church.
	www.epinions.com /content_103553207940 (813 words)

	Frequently Asked Questions - 13. Aliens and U.S. Citizens Living Abroad
		A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty with a nondiscrimination article in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
		A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
		Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens.
	www.irs.gov /faqs/faq13.html (2329 words)

	CITES BY TOPIC: nonresident alien (Site not responding. Last check: 2007-10-18)
		An alien individual meeting either the "green card test" or the "substantial presence test" for the calendar year is a resident alien.
		Additionally, an alien individual who is a resident of a foreign country under the residence article of an income tax treaty, or an alien individual who is a resident of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa is a nonresident alien individual.
		An alien individual who has made an election under section 6013 (g) or (h) to be treated as a resident of the United States is nevertheless treated as a nonresident alien individual for purposes of withholding under chapter 3 of the Code and the regulations thereunder.
	famguardian.org /TaxFreedom/CitesByTopic/NonresidentAlien.htm (1300 words)

	California Tax Information Center - Are You a California Resident?
		A resident is an individual who is working, living, retiring or staying in California for a long period.
		Aliens are classified as nonresident aliens and resident aliens.
		Resident aliens are generally taxed on their worldwide income, the same as U.S. citizens.
	www.tax.ca.gov /resident.html (481 words)

	A Review of Resident Aliens
		I first bought Resident Aliens almost four years ago on the raving recommendation of a friend, and though I had started it a few times, I had never read beyond the first chapter or two.
		The foundations for this view of the church as a colony of "resident aliens" are explored in the first chapter.
		The authors begin by making the claim that the United States is no longer a Christian society--an assertion that struck me as entirely obvious, but one which must not have been as obvious to all in the authors’ context of the southern United States in 1989.
	enteuxis.org /nathan/portfolio/writing/fall98/resident_aliens_review.html (1536 words)

	[No title]
		BACKGROUND ------------------------------------------------------------ Letter :1 Aliens who legally enter the United States may apply to INS to change their status to lawful permanent residents.\2 The aliens are to file an application (Form I-485) with INS and pay a processing fee of $130.
		As shown in table 2, the number of all permanent resident status applications received monthly in the Central and Eastern regions increased from October 1994 to December 1994, peaked in December 1994, declined in January 1995, and increased in February 1995.
		From October 1994 through February 1995, INS denied 8 percent, or 6,983 of the 88,911 the legal alien applications it completed.\7 On a monthly basis, the denial rate for the applications ranged between 4 and 6 percent for this period.
	nsi.org /Library/Law/ins.txt (1687 words)

	International Tax Reporting (Site not responding. Last check: 2007-10-18)
		Nonresident aliens who are invited to the U.S. for a short period of time (e.g., to participate in a weekend lecture series) often receive an honorarium and/or reimbursement of travel expenses.
		However, if the nonresident alien is acting in their capacities as employees of another entity (e.g., employees of foreign universities), the foreign employer must have a reimbursement plan that meets the section 274 requirements.
		IRS Form 8233 should be used by a nonresident alien individual claiming exemption from withholding if the exemption is based on a tax treaty between the U.S. and the nonresident alien's country of residence.
	sago.tamu.edu /soba/TaxManual/Intnlrep.html (1674 words)

	Resident -- Facts, Info, and Encyclopedia article (Site not responding. Last check: 2007-10-18)
		See (additional info and facts about medical resident) medical resident.
		A (Someone who lives at a particular place for a prolonged period or who was born there) resident bird or animal is one that does not (additional info and facts about migrate) migrate, but stays in the same location throughout the area.
		(additional info and facts about The Residents) The Residents are an avant garde (An artistic form of auditory communication incorporating instrumental or vocal tones in a structured and continuous manner) music and (additional info and facts about visual art) visual arts group, active since the 1970s, known for being largely anonymous.
	www.absoluteastronomy.com /encyclopedia/r/re/resident.htm (240 words)

	Non-Resident Aliens main page
		A nonresident alien individual married to either a U.S. citizen or resident alien may choose to be treated as a resident alien for income tax purposes.
		Aliens with other visa types employed by UCR are subject to Social Security and Medicare taxes.
		Nonresident aliens are subject to the same state tax withholding rules as citizens.
	www.accounting.ucr.edu /alien.htm (781 words)

	Invest FAQ:Trading:Non-Resident Aliens and US Exchanges
		It is perfectly legal for non-resident aliens to trade equities on exchanges in the United States using US brokerage houses directly.
		However, if the individual's country of residence has no agreement with the US, then the individual should complete the 1001 form (exemption form), and no tax will be withheld at all.
		And none of this applies to bona fide residents of the US, regardless of citizenship, who are automatically subject to the US taxation laws.
	invest-faq.com /articles/trade-non-us-nat.html (462 words)

	Invest FAQ:Tax Code:Non-Resident Aliens and US Holdings
		A "non-resident alien" (NRA) is the U.S. government's name for a citizen of a country other than the U.S. who also lives outside the U.S. The only thing non-resident aliens have to be concerned about if they have U.S. investments is taxation.
		Thanks to the U.S. Congress, the tax laws are complicated, and a resident or nonresident alien must look carefully to find a tax advisor who understands all the issues.
		If the alien is a non-resident for the tax purposes in a given year, but spends 183 days or more in the country, any capital gains are also subject to the 30% flat tax.
	invest-faq.com /articles/tax-non-us-nat.html (1110 words)

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