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...
Related to nonresident:Non Resident Alien non·res·i·dent (nŏn-rĕz′ĭ-dənt, -dĕnt′) adj. 1.Not living in a particular place:nonresident students who commute to classes. 2.Owned by, applying to, or characteristic of a person who is not a resident of a particular place:no...
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, foreign corporation, foreign partnership, foreign trust, foreign estate, and any ...
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 ...
To further confuse things, there's a completely separate capital gains tax for the sale of real property by a foreigner, 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...