source royalty income for purposes of the U.S.-Z income tax treaty. Foreign Persons A payee is subject to NRA withholding only if it is a foreign person. A foreign person includes a nonresident alien individual,
Internal Revenue Service (IRS) which excluded the tax payment on gifts made within three years of death from the gross estate of a decedent nonresident alien (NRA) situated in the U.S. It states that IRS examines whether a part of gross estate situated within the U.S. includes artificial ...
regardless of his or her status as a resident or nonresident alien. If a non-U.S. citizen sells a piece of U.S. real estate, 10 percent is withheld from the sale price as a capital gains tax [source:IRS]. Higher tax rates apply to real property...
Non Resident Alien In the United States, a foreigner who does not possess a green card and who has not been present in the United States for more than a certain number of days over a period of time. A non-resident alien is subject to a 30% tax ondividendsthat are taxable in the Uni...