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1040NR

Non-Resident Alien

QuestionAnswer
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