Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback. Generally, these elections allow a U.S. citizen or resident to treat their nonresident alien (NRA) spouse as a U.S. resident for tax purposes, enabling them to file a joint re...
pious, at last died an alien from the church … Delia Salter Bacon b : a foreign-born resident who has not been naturalized and is still a subject or citizen of a foreign country broadly : a foreign-born citizen 2 : extraterrestrial a movie about an invasion of Earth by monstrous ...
resident alien is subject to a 30% tax ondividendsthat are taxable in the United States; however, he/she is not liable forcapital gains taxesand is only taxed onincomeearned in the United States instead of worldwide income to whichresident aliensand U.S. citizens are subject. See also:W...
resident alien is subject to a 30% tax ondividendsthat are taxable in the United States; however, he/she is not liable forcapital gains taxesand is only taxed onincomeearned in the United States instead of worldwide income to whichresident aliensand U.S. citizens are subject. See also:W...
A A A A Language: Mobile Apps: For surfers: Free toolbar & extensions Word of the Day Help For webmasters: Free content Linking Lookup box Close non-resident(redirected from non-residence) Related to non-residence: Non-resident alien
U.S. citizen. The termalienalso refers to a native-born U.S. citizen who has relinquished U.S. citizenship by living and acquiring citizenship in another country. Aliens are categorized in several ways: resident and nonresident, immigrant and nonimmigrant, documented and undocumented ("illegal")...
Nonresidentmeans every person who is not a resident of this state. Nonresident decedentmeans a decedent who was domiciled in another jurisdiction at the time of his or her death. Alienmeans a person who is not a Commonwealth citizen, a British protected person or a citizen of the Republic of...
Section 897, commonly referred to as the Foreign Investment in Real Property Act (FIRPTA), subjects a nonresident alien individual or foreign corporation to U.S. federal income tax at graduated rates, in a similar manner as a U.S. person on any gain realized from ...
A non-resident alien is a foreigner who does not have a substantial presence in the U.S., such as a seasonal visitor. Non-residents are still required to file taxes if they have income in the U.S. State taxes are complicated for non-residents since many people have homes in several st...
The standard deduction cannot be taken by an estate or trust, an individual who is filing a short return due to a change in accounting periods, an individual who was a nonresident alien part of the tax year, or a married individual whose spouse is filing separately and itemizing.23 ...