区分自己是 U.S. Person(包括 Resident Alien (RA))还是 Non-Resident Alien (NRA) 非常重要。主要原因如下。 6.1. 税务 Resident Alien (RA) 在税务方面的待遇和 U.S. Citizen 是完全一样的,美国的个人税表只有给 U.S. Person 的和 Non-Resident Alien (NRA) 的这两类。 如果你是 Non-Resident Alien...
Resident Alien A non-citizen who has permission to live and work in a country on a permanent basis. In the United States, a resident alien is subject to the same taxation as an American citizen, but may takeforeign tax creditson taxes that are paid to the alien's home country. ...
Even if you meet the substantial presence test, you can be treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country during the year, and you have a closer connection to ...
Rules imposed by the agency on a resident corporation to be taxed as regulated investment company (RIC); Amount to be paid by an RIC to foreign shareholders; Requirements for foreign shareholders to avail the withholding tax exemption.EBSCO_bspInternational Tax Review...
When your firm makes payments to foreign workers and organizations, you know the IRS is paying close attention. Thomson Reuters ONESOURCE Nonresident Alien Taxation’s International Tax Navigator software analyzes immigration, tax, and treaty rules to make sure you're withholding and filing those taxes...
We recommend visiting IRS.gov for the details. If you don’t have a green card and aren’t physically present in the U.S. for a sufficient number of days, you are considered a nonresident alien—but this doesn’t mean you are exempt from U.S. tax. As a non-resident, you must ...
以下是对非居民外国人Non Resident Alien (NRA)的税务: 1. 没有capital gain tax。在买卖股票/ETF所获的盈利,无需缴纳税。 2. 利息interest,同样无需缴纳税。现金存在有些证券商将获得利息,赚取的利息是没有tax。 3. 股息dividend。一般美国股票(除了ADR/OTC另算),ETF,Mutual Fund的股息dividend都被预扣税wi...
夫妻两方都是nonresident alien，是不可以合起来报的，唯一好处是，包括中国人在内，大部分国籍的独立...
A non-resident alien is a foreigner who does not have a legal residency or a substantial presence in the United States.11For example, seasonal workers, visiting businesspeople, or those who commute across the border from Canada or Mexico are non-resident aliens. ...
Understanding Resident Alien Status A resident alien is someone who is a permanent resident of the country in which they reside but who doesn't have citizenship. An individual must either have a current green card or have had one in the previous calendar year to fall into this classification ...