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...
Nonresident estateor trust distributive share income should be reported on Schedule A of Arizona Form 141AZ, Arizona Fiduciary Income Tax Return. This part must be completed by all estates and trusts that use Schedule 1 (Main Method)• Resident estate or trust: Complete Column A only.•Nonre...
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 ...