Busy. Please wait.
Log in with Clever

show password
Forgot Password?

Don't have an account?  Sign up 
Sign up using Clever

Username is available taken
show password

Make sure to remember your password. If you forget it there is no way for StudyStack to send you a reset link. You would need to create a new account.
Your email address is only used to allow you to reset your password. See our Privacy Policy and Terms of Service.

Already a StudyStack user? Log In

Reset Password
Enter the associated with your account, and we'll email you a link to reset your password.
Didn't know it?
click below
Knew it?
click below
Don't Know
Remaining cards (0)
Embed Code - If you would like this activity on your web page, copy the script below and paste it into your web page.

  Normal Size     Small Size show me how


Non-Resident Alien

For U. S. tax purposes who is considered an alien? An individual that is not a US citizen is considered an alien.
What are the 2 types of aliens? Resident and Nonresident aliens
Who is considered a resident alien? An individual who has been issued a lawful permanent residence card ( green card) or who satisfies the substantial presence test.
Which income are resident aliens taxed on? Worldwide income.
Which form must nonresident aliens complete when filing taxes? IRS for 1040NR.
Which income are nonresident aliens taxed on? on income from sources within the US and on certain income effectively connected with a trade or business within the US.
How many categories are taxable income of nonresident aliens divided into. Two categories, US source income that is connected to a US trade or business and income not connected to a US trade or business,
What is the taxable rate for nonresidents US source income not connected to a US trade or business? 30%
What is the taxable rate for nonresidents whose income is connected to a US trade or business? taxable at graduated rates on a net basis under IRC Section 871(b)
Created by: mslinda
Popular Miscellaneous sets




Use these flashcards to help memorize information. Look at the large card and try to recall what is on the other side. Then click the card to flip it. If you knew the answer, click the green Know box. Otherwise, click the red Don't know box.

When you've placed seven or more cards in the Don't know box, click "retry" to try those cards again.

If you've accidentally put the card in the wrong box, just click on the card to take it out of the box.

You can also use your keyboard to move the cards as follows:

If you are logged in to your account, this website will remember which cards you know and don't know so that they are in the same box the next time you log in.

When you need a break, try one of the other activities listed below the flashcards like Matching, Snowman, or Hungry Bug. Although it may feel like you're playing a game, your brain is still making more connections with the information to help you out.

To see how well you know the information, try the Quiz or Test activity.

Pass complete!
"Know" box contains:
Time elapsed:
restart all cards