Tax Computation Process for Nonresident Alien

1. INTRODUCTION This article addresses the process and statutes governing the calculation of taxable income for a nonresident alien. It also shows what elections may or may not be made at each step. For the purpose of this article, a national of the United States (meaning anyone born in the COUNTRY United States*) is considered…

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Copilot: Tax Computation Process for Nonresident Aliens

QUESTION 1: Is this the proper method of computing taxable income for a nonresident alien? 1. I.R.C. 61 is gross income. 2. I.R.C. 861/862 breaks that 61 gross income into within and without the U.S. 3. I.R.C. 862 is peeled off because not a U.S. source. I.R.C. 872 (exclusions) IMPLEMENTS the filtering of 862. 4.…

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Copilot: IRS Deception About who are “nonresident aliens”

QUESTION 1: IRS Publication 519 identifies itself as “U.S. tax guide for aliens”. However, it addresses nonresident aliens who are “U.S. nationals”. A U.S. national under 8 U.S.C. 1101(a)(22) is not an alien. And the word “alien” is defined in 26 C.F.R. 1.1441-1(c)(3)(i) as someone who is NEITHER a citizen nor a national. Does that…

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Copilot: Is the income tax a DIRECT tax or an INDIRECT tax?

QUESTION 1: Does an election surrender the protections of the constitution under the Public Rights Doctrine and the Constitutional Avoidance Doctrine in the context of the civil statutory status that results from the election? For instance, if I elect “effectively connected” status in 26 U.S.C. 864, do I surrender the protection of the constitutional definition…

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Copilot: FDAP under 26 U.S.C. 871(a)(1) is a tax on gross receipts and not profit. Does that mean it doesn’t apply to people residing within states of the Union and protected by the Constitution?

EDITORIAL: To summarize the approach to nonresident alien taxation on this website: It seems that the latitude Congress is given in Sixteenth Amendment varies depending on activity or recipient. It could be from: Social Security under 26 U.S.C. 871(a)(3) fits in EITHER 3 or 4 above, depending on where you are from. For a nonresident…

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Copilot: “nonresident alien” fiction is domiciled in the District of Columbia and “U.S. sources” means District of Columbia Sources

EDITORIAL: This article establishes why domicile is ALWAYS important. Even in federal taxation, even though domicile is never even mentioned in I.R.C. Subtitles A and C. Domicile can NEVER be ignored or it will cloud or equivocate the origin of the jurisdiction of the taxing authority. ALL civil jurisdiction originates from it, and taxing authority…

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