Catalog of Elections and Entity Types in the Internal Revenue Code

The Bible on “elections”:

For false Christs [false KINGS or RULERS] and false prophets will rise and show great signs and wonders to deceive, if possible, even the elect.
[Matthew 24:24, Bible, NKJV]

Notice that word “elect”. It is synonymous with “FAITH” or TRUST in God only in the Christian realm. When you make an I.R.C. “election”, you become the NON-ELECT and worship a false idol, just like 1 Sam 8. Christ only permits you to make ONE election at a time. Matt. 6:24. No man can serve TWO masters or two kings. See:

https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm

All I.R.C. elections elect Caesar as your king and FIRE God as your civil protector and “lawgiver” in an act of idolatry in violation of the first four commandments of the Ten Commandments in Exodus 20. You cannot ask for or accept government/public property without legal strings, privileges, and “laws” attached.

“Electile dysfunction is our BIGGEST problem here in Amerika, comrade! By “elect” we mean ELECTIONS in the I.R.C. An “election” is an act of consent in some form that converts your status or that of your property from PRIVATE property to PUBLIC property. In other words, it’s a DONATION disguised to LOOK like a mandatory tax.

Those who make NO ELECTIONS are called FOREIGN in the tax code. Those who do are called DOMESTIC.

Your ELECTION gives the IRS an ERECTION.”

[THE Problem in Modern Day America, SEDM;
SOURCE: https://sedm.org/the-problem-in-modern-day-america/]

Materialism or covetousness on your part in combination with the abuse of your right to contract to acquire property that isn’t yours or that you shouldn’t have are the greatest threat to your liberty ON THE PLANET. See:

How They Broke Us All
https://youtu.be/SRb1sbuCNWA

1. Introduction

Throughout this site, we frequently state that “elections” and privileges of all kinds are to be avoided because they constitute the pursuit and acceptance of privileges or benefits that result in a needless surrender of property and autonomy. The purpose of this article is to catalog all such elections and references to elections throughout the Internal Revenue Code and Treasury Regulations.

The result of all elections is that you elect to convert YOURSELF or YOUR PROPERTY from PRIVATE to PUBLIC and thus:

1. Lose exclusive control or some degree of ownership over that property.
2. Convert ownership of the property from ABSOLUTE to QUALIFIED.
3. Convert some aspect of control of the property from PRIVATE to PUBLIC.

If the election changes YOUR own civil status to PUBLIC/DOMESTIC, the result is that you literally ELECT yourself into a public office, status, or position that comes with obligations you should avoid.

We wish to preface this discussion by emphasizing that vast majority of Americans are American Nationals:

1. Whose entire earnings are not STATUTORY “gross income” under federal law.
2. Whose entire earnings are EXCLUDED from income taxation by 26 U.S.C. §872. See:
   Excluded Earnings and People, Form #14.019
   https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf
3. Who DO NOT need “exemptions” or deductions of any kind when they file a tax return, because all their earnings are excluded rather than exempt anyway under the constitution itself by default.
4. Who often file the WRONG income tax form, the 1040 form, resulting in making THEMSELVES and THEIR ENTIRE EARNINGS PUBLIC, DOMESTIC, and taxable that previously were NOT if they have filed the correct income tax return. See:
   Why It’s a Crime for a Private American National to File a 1040 Income Tax Return, Form #08.021
   https://sedm.org/Forms/08-PolicyDocs/WhyCrimefileReturn.pdf
5. Who are usually a victim of FALSE information returns that connect them with a privileged “trade or business” even though they are NOT so engaged. See:
   Correcting Erroneous Information Returns, Form #04.001
   https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf

This page/article presents a complete catalog of elections that the vast majority of Americans DO NOT NEED because their earnings are not “gross income” or even “U.S. source income”.

2. Privileges for all civil status types

The following table is presented so that you may be able to determine if you are privileged based on your circumstances or your elections. If the “Privileged?” column says “Y”, then a tax on your GROSS earnings from is lawful and not a violation of the constitution prohibition against direct, unapportioned tax:

#	Status name	Described in	Priv- ileged?	Foreign affairs privilege?	Person Election	Property Election
1	Political citizen*	26 C.F.R. §1.1-1 (c)	N	N	N	N
2	Civil citizen**+D at home	26 C.F.R. §1.1-1 (a)/(b)	Y	Y	Y	Y File 1040
3	Civil citizen**+D abroad	26 C.F.R. §1.1-1 (a)/(b) 26 U.S.C. §911	Y	Y	Y	Y File 1040
4	Resident alien	26 U.S.C. §7701 (b)(1)(A)	Y	Y	N	N
5	Nonresident alien alien	26 U.S.C. §7701 (b)(1)(B) 26 U.S.C. §871	Y	Y	N	N
6	Nonresident alien national in a state of the Union	26 U.S.C. §871 26 U.S.C. §873	N	N	N	N
7	Nonresident alien national in a state of the Union	26 U.S.C. §871 26 U.S.C. §873	Y	N	N	Effectively Connect or Social Security
8	Nonresident alien national abroad with U.S. source income	26 U.S.C. §871 26 U.S.C. §873	Y	Y	N	Effectively Connect

NOTES:

1. “Abroad” means OUTSIDE of states of the Union or what we call “constitutional United States”, including within a territory or possession.
2. Any tax that does NOT have a liability statue is ENTIRELY a product of election. The only liability statute under I.R.C. Subtitle A is 26 U.S.C. §1461 on nonresident aliens and foreign corporations.
3. Direct taxes under Article, 1, Section 2, Clause 3 apply ONLY for INTERNAL taxation within states of the Union.
4. There are NO constitutional constraints on Direct Taxation for EXTERNAL taxation involving either of the following privileges:
   4.1. Foreign Affairs or
   4.2. Elections.
5. A CONSTITUTIONAL indirect or excise tax is always on CONSTITUTIONAL “income”, meaning ONLY profit.
6. There are also excise taxes that do not originate in Article 1, Section 8, Clause 1 which are a product of consent. Even in areas not protected by the constitution, they don’t have to be on profit, so long as participation is consensual. Social Security is an example.
7. Foreign Affairs Functions involve aliens at home or anyone abroad.
8. The constitutional definition of “income” means profit, not all earnings.
   https://famguardian.org/TaxFreedom/CitesByTopic/income.htm
9. A tax on “gross receipts” is a tax on capital and therefore a direct tax if it is attempted WITHOUT an election against people standing on land protected by the constitution.
10. A tax on government property or privileges you elect is neither direct nor indirect, because:
    10.1. Direct or indirect relates to the PRIVATE property taxed, not to PUBLIC property.
    10.2. The constitution does NOT apply beyond the point of election per the Public Rights Doctrine and the Constitutional Avoidance Doctrine.
11. A tax that requires you to enter the whole amount of earnings on the tax return is a tax on gross receipts, even if they give you deductions on the return.
    11.1. This is because the deductions under 26 U.S.C. §162 are always privileges that you can’t pursue without an election. That election is “trade or business” under 26 U.S.C. §7701(a)(26).
    11.2. Real profit is calculated WITHOUT deductions because the capital deducted is not a private property and not a privilege.
12. The closest thing to a completely non-privileged status is a nonresident alien national residing on land protected by the constitution who elects neither “U.S. person” status nor “effectively connects”. The only place their earnings can be taxed is 26 U.S.C. §871(a) and those earnings are called “effectively connected”. However, EVEN those earnings are privileged as confirmed by:
    12.1. The 1040NR instructions.
    12.2. 26 U.S.C. §871(a)(1).
    12.3. 26 C.F.R. §1.871-7
    12.4. Microsoft Copilot AI.
    12.5. Google Gemini AI.
    12.6. Perplexity.ai
13. There are NO provisions of the I.R.C. that only tax profit that we have been able to find. Thus, the income tax ONLY applies to geographies EXTERNAL to the states of the Union or involving foreign affairs. Every type of tax requires that you:
    13.1. Enter the full amount on the privileged (“trade or business’) section of the tax return or
    13.2. Make an election of some kind.

3. Consequences/Effects of Elections

SOURCE: How to File Returns, Form #09.074, Section 5.5.2;
https://sedm.org/product/filing-returns-form-09-074/

When you consent or make an election in the Internal Revenue Code:

1. You have “alienated” a right that the Declaration of Independence says is SUPPOSED to be “UNALIENABLE”.  See:

Unalienable Rights Course, Form #12.038
https://sedm.org/LibertyU/UnalienableRights.pdf

2. The constitutional separation between PUBLIC and PRIVATE is destroyed.  See:

Separation Between Public and Private Course, Form #12.025
https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf

3. Your property and earnings change ownership and CONVERT from PRIVATE to PUBLIC.

4. The Public Rights Doctrine of the U.S. Supreme Court kicks in to change the choice of law (Litigation Tool #01.010) from LOCAL state law to the national government.  See:

Catalog of U.S. Supreme Court Doctrines, Litigation Tool #10.020 Section 5.3
https://sedm.org/Litigation/10-PracticeGuides/SCDoctrines.pdf

5. The Constitutional Avoidance Doctrine of the U.S. Supreme Court now makes the Bill of Rights IRRELEVANT because YOU are no longer the ABSOLUTE PRIVATE owner.  See:

Catalog of U.S. Supreme Court Doctrines, Litigation Tool #10.020 Section 5.13
https://sedm.org/Litigation/10-PracticeGuides/SCDoctrines.pdf

6. The NEW owner, the government, now acquires the authority to:

6.1. Tax the property.  See:  Munn. v. Illinois, 94 U.S. 113 (1876)

6.2. “Make all needful rules and regulations” governing and controlling the property under Article 4, Section 3, Clause 2 of the Constitution and 5 U.S.C. §301.

6.3. Subject the property to the control and enforcement of the “Administrative State” WITHOUT the need for judicial process.  See:

Administrative State:  Tactics and Defenses Course, Form #12.041
https://sedm.org/LibertyU/AdminState.pdf

7. Federal Supremacy/Preemption kicks in to replace State organic and civil law with Federal civil statutory law.  See:

Federal Preemption:  A Legal Primer, Congressional Research Service
https://crsreports.congress.gov/product/pdf/R/R45825

8. Legislative franchise courts in the Executive Branch under Article I of the Constitution (26 U.S.C. §7441) can now adjudicate the matter without an Article III court BECAUSE of your  consent.  See:

Government Instituted Slavery Using Franchises, Form #05.030, Section 25
https://sedm.org/Forms/05-MemLaw/Franchises.pdf

9. Article III judges now have a criminal financial conflict of interest if they hear the matter in violation of 18 U.S.C. §208, 28 U.S.C. §144, and 28 U.S.C. §455.

10. Your consent or election thereby unconstitutionally destroys the separation of powers at the heart of the constitution, and you did it in most cases without even realizing that it was YOUR CONSENT that did it! See:

Government Conspiracy to Destroy the Separation of Powers, Form #05.023
https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdf

11. Because of your WILLFUL, IGNORANT, and UNCONSTITUTIONAL destruction of the separation of powers, you have now COMPLETELY corrupted the government. See:

Government Corruption, Form #11.401
https://sedm.org/home/government-corruption/

For an AI discovery covering this section that shows how JUDGES evade admitting the above, see:

Microsoft Copilot: How courts EVADE admitting there is an election or consent process, FTSIG
https://ftsig.org/microsoft-copilot-how-courts-evade-admitting-there-is-an-election-or-consent-process/

4. IRS Itemized List of Privileges Available to Nonresident Aliens

IRS actually publishes an itemized list of privileges available to nonresident aliens. These privileges coincide with the list of circumstances where the use of a Taxpayer Identification Number or Social Security Number is mandatory. You can find that list below:

26 C.F.R. 301.6109-1(b)(2) Identifying numbers

Below is that list:

26 CFR § 301.6109-1 – Identifying numbers.

(b) Requirement to furnish one’s own number—

(2) Foreign persons. The provisions of paragraph (b)(1) of this section regarding the furnishing of one’s own number shall apply to the following foreign persons—

(i) A foreign person that has income effectively connected with the conduct of a U.S. trade or business at any time during the taxable year;

(ii) A foreign person that has a U.S. office or place of business or a U.S. fiscal or paying agent at any time during the taxable year;

(iii) A nonresident alien treated as a resident under section 6013(g) or (h);

(iv) A foreign person that makes a return of tax (including income, estate, and gift tax returns), an amended return, or a refund claim under this title but excluding information returns, statements, or documents;

(v) A foreign person that makes an election under § 301.7701-3(c);

(vi) A foreign person that furnishes a withholding certificate described in § 1.1441-1(e)(2) or (3) of this chapter or § 1.1441-5(c)(2)(iv) or (3)(iii) of this chapter to the extent required under § 1.1441-1(e)(4)(vii) of this chapter;

(vii) A foreign person whose taxpayer identifying number is required to be furnished on any return, statement, or other document as required by the income tax regulations under section 897 or 1445. This paragraph (b)(2)(vii) applies as of November 3, 2003; and

(viii) A foreign person that furnishes a withholding certificate described in § 1.1446-1(c)(2) or (3) of this chapter or whose taxpayer identification number is required to be furnished on any return, statement, or other document as required by the income tax regulations under section 1446. This paragraph (b)(2)(viii) shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations under §§ 1.1446-1 through 1.1446-5 of this chapter apply by reason of an election under § 1.1446-7 of this chapter.

To summarize the above list in a simpler format:

1. “Trade or business” defined in 26 U.S.C. §7701(a)(26) as “the functions of a public office”. In other words, you decided to DONATE your private property to a public use like an IDIOT lemming jumping off the cliff and literally bending over in front of Uncle Sam. See:
   The Truth About “Effectively Connecting”, Form #05.056
   https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf
2. Paying aliens and not American nationals, which are synonymous with “foreign persons” in 26 C.F.R. §1.1441-1.
3. “Resident alien” by virtue of satisfying the presence test in 26 U.S.C. §7701(b)(1).
4. Filed a joint resident tax return with spouse under 26 U.S.C. §6013(g) that changes your status from:
   4.1. Nonresident alien to U.S. person (1040 return).
   4.2. U.S. person to nonresident alien (1040NR return).
5. Acting as a “foreign person” (alien and not national) and submitting a withholding certificate.
6. “Foreign person” (alien and not national) submitting a foreign tax return such as a 1040NR.
7. Real property election under 26 U.S.C. §871(d), 26 U.S.C. §897, and 26 C.F.R. §1.871-10. This is called FIRPTA. It connects the real property with a “trade or business” election voluntarily in 26 C.F.R. 301.6109-1(b)(2)(i). See:
   Income Taxation of Real Estate Sales, Form #05.028** (Member Subscriptions)
   https://sedm.org/product/income-taxation-of-real-estate-sales-form-05-028/

5. How the IRS HIDES elections so you will MISTAKENLY make them

Imagine the following:

1. A business that sells a SERVICE called the “Internal Revenue SERVICE”.
2. That the AUDIENCE this business offers its services to are literally called “customers” on their website.
3. That each service it offers as as Merchant under the Uniform Commercial Code U.C.C. 2-104(1) has a NAME and a PRICE tag.
4. That YOU are the Buyer of each service under the Uniform Commercial Code, U.C.C. 2-103(1)(a).
5. That each service is what we call a “civil service” on this website.
6. That the Sixteenth Amendment really just allows the IRS and its Principal, the U.S. Government, to OFFER these services and CHARGE for them.
7. That like any business, the IRS MUST give you the RIGHT to REFUSE to be a Buyer and reject their “service” or product. In that capacity, you are called a “nontaxpayer” and a “non-person”. See:
   Your Rights as a “Non-Taxpayer”, Publication 1a, Form #08.008
   https://sedm.org/LibertyU/NontaxpayerBOR.pdf
8. That you are NOT ALLOWED TO KNOW in any of their voluminous publication WHICH services are OPTIONAL and WHICH are NOT. In other words:
   8.1. You are not allowed to know whether you are a VOLUNTEER or simply a SLAVE.
   8.2. They don’t give a FUCK about the limitations of the constitution on their behavior, and HOW and WHEN they must acknowledge the constitutional requirement for the “consent of the governed” that is MANDATORY according to the Declaration of Independence.
9. That in order to maximize its revenue, this business engages in psyops by:
   9.1. “gas-lighting” and “crazy making” and “selective enforcement” against anyone and everyone who demands the option to NOT be a customer.
   9.2. Calling these people “frivolous” but refusing to identify EXACTLY why they are wrong in insisting on the requirement for consent that is the foundation of the authority of government to even EXIST, according to the Declaration of Independence.
10. That treats EVERY “Buyer” or “Customer” with disdain and contempt by ignoring the very basis of any and every free market, which is CHOICE and EXPRESS CONSENT.
11. That mostly tells the truth in their publications, but NEVER tells the WHOLE truth, which is all the things in the above list.

The RESULT of all the above is essentially that THIS business makes its PRODUCT (privileges) TOP SECRET. You aren’t allowed to even KNOW when you are buying the product, how your consent or election was procured, or worst yet, whether its even LAWFUL as someone protected by the constitution to make such an election and thus BECOME a Buyer! What kind of business in the private industry is allowed to run that way. RIDICULOUS!

Based on the above knowledge, you now understand EXACTLY how the IRS works. You can apply these concepts to the table in section 2 earlier to come up with ALL the specific methods that the IRS uses to HIDE the consent or election that is their authority to enforce. Below are a few of those techniques. There are SO MANY such techniques, we don’t have room to list them all here:

1. Referring to all “nonresident aliens” in the Treasury Regulations as a SUBSET of aliens. They are a SUPERSET. This makes you falsely believe there is no such thing as a nonresident alien who is an American national. Search for the phrase “such aliens” after the phrase “nonresident aliens” in the regs and you will see.
2. By referring to all U.S. citizens in their publications and website as synonymous with “U.S. person”, even though “U.S. persons” under 26 U.S.C. §7701(a)(30) are in fact a SUBSET of all POLITICAL citizens* 26 C.F.R. §1.1-1(c). This deceives you into believing you don’t have a choice about whether you are a “U.S. person” or a CIVIL “citizen**+D”.
3. Never accurately defining what “foreign country”, “abroad”, and “United States” means in the context of 26 U.S.C. §911 and in the context of the Closer Connect Exception to the Presence Test in 26 U.S.C. §7701(b). This causes aliens present in the constitutional states of the Union to incorrectly file a 1040 form as a “resident alien” when they SHOULD be filing a 1040-NR and Form 8840. See:
   Microsoft Copilot: Deception about “foreign” found in 26 U.S.C. 911, FTSIG
   https://ftsig.org/microsoft-copilot-deception-about-foreign-found-in-26-u-s-c-911/
4. Hiding EVERY method of discovering when and how one can CHANGE the status of their SSN or TIN from DOMESTIC to FOREIGN as described in 26 C.F.R. §301.6109-1(g)(1) even though ANYONE can do it. You can diligently search their publications, the IRM, the regulations, and all the statutes, but there is NOTHING there. They don’t want you to know HOW you can leave the federal plantation and franchise.
5. Confusing NRA⁵⁰ with NRA^A in their forms and publications. This causes American nationals to incorrectly fill out forms such as the Schedule NEC and the Schedule OI that only apply to NRA^A.
6. Providing Schedule NEC that only pertains to ALIENS and yet not mentioning in their publications 519 and 54 that this Schedule as well as the Schedule OI DO NOT pertain to American nationals filing the 1040NR.
7. NEVER addressing in their Publication 519 and Publication 54 how Withholding Agents should handle American nationals (U.S. nationals) in the case of “foreign person” withholding under 26 C.F.R. §1.1441-1. American nationals are NOT subject to “foreign person” withholding under 26 C.F.R. §1.1441-1. By equivocating American nationals with aliens in this scenario, they are PUNISHED by ignorant third party withholding agents who PRESUME they are subject to such withholding. This causes the INNOCENT VICTIMS of this equivocation to AVOID the status and go for privileged “U.S. person” instead.
8. NEVER publishing a publication that addresses how to file a 1040NR as ONLY an American National and NOT an alien, similar to Publication 519 and Publication 54. People will always avoid confusion or ambiguity and thus the 1040NR approach because it is incompletely specified.
9. Not publishing a version of the Form W-8 for use ONLY by American nationals and NOT aliens like this one:
   W-8SUB, Form #04.213
   https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf
10. Never admitting in their publications that everyone in constitutional states are U.S. nationals under 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1 eligible to file the 1040-NR form, and that the 1040 form is OPTIONAL. This causes people to not realize they are dealing in fact with a VOLUNTARY franchise and that “U.S. person” is the privilege to be avoided.
11. By NEVER publishing any statute or regulation that distinguishes “U.S. nationals” under 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1 filing the 1040-NR from ALIENS. 26 C.F.R. §1.871-1 ONLY discusses aliens. U.S. nationals are NOT a subset of aliens.
12. Never mentioning that the CIVIL “citizen**+D of the United States” who is a “U.S. person” in 26 U.S.C. §7701(a)(30) is a VOLUNTARY civil status that comes with CIVIL obligations and privileges that you can lawfully avoid by simply LAWFULLY filing the 1040-NR.
13. Never mentioning that the POLITICAL “citizen*” in 26 C.F.R. §1.1-1(c) and the CIVIL “citizen**+D” in 26 C.F.R. §1.1-1(a) and (b) are NOT the same thing and at ALL times equivocating the two so you are DECEIVED into THINKING they are the same.
14. By refusing to distinguish between “U.S. nationals” in 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1 on the one hand, with “non-citizen U.S. nationals” on the other hand in 8 U.S.C. §1408 and 8 U.S.C. §1452. The latter is a subset of the former.

None of the above is an ACCIDENT. Everything is BY design. All the above issues are third rail issues that threaten the revenue of the IRS in SUBORDINATION of the requirements of the constitution to PROTECT private property and private rights that is the ENTIRE origin of the government’s authority. See:

Third Rail Government Issues, Form #08.032
https://sedm.org/Forms/08-PolicyDocs/ThirdRailIssues.pdf

6. Foreign Person Privilege and Withholding

Notice that nearly all of things in the previous section involve ALIENS as a foreign affairs function of the national government. You can’t be an alien and a NATIONAL at the same time, so that excludes YOU. We know this because:

1. There is NO DEFINITION of “foreign person” anywhere in the Internal Revenue Code. Its obviously a THIRD RAIL ISSUE folks! IRS doesn’t want American nationals knowing that they are legislatively FOREIGN and PRIVATE but not “FOREIGN PERSONS” by virtue of the protections of the constitution. You only become a “person” by pursuing a privilege.
2. American Nationals are NEVER EXPRESSLY listed in the DESCRIPTION but not DEFINITION of “foreign person” in 26 C.F.R. §1.1441-1(c)(2)(i) for the purposes of foreign person withholding.

The term “foreign person” includes only aliens (foreign nationals) if an American national does not pursue any privileges. The voluntary pursuit of privileges PRODUCES the “foreign person” under the Minimum Contacts Doctrine of the U.S. Supreme Court. It’s also not a privilege to seek a return of monies unlawfully withheld and paid to the government through mistake without your election. Its a common law right under principles of equity. This is explained in:

1. Microsoft Copilot: How does an “national of the United States” under 8 U.S.C. 1101(a)(22) become a “foreign person”?, FTSIG
   https://ftsig.org/microsoft-copilot-how-does-an-national-of-the-united-states-under-8-u-s-c-1101a22-become-a-foreign-person/
2. Microsoft Copilot: American nationals are not “foreign persons” for the purpose of I.R.C. Chapter 3 “foreign person” withholding in 26 U.S.C. 1441 and 26 C.F.R. 1.1441-1, FTSIG
   https://ftsig.org/microsoft-copilot-american-nationals-are-not-foreign-persons-for-the-purpose-of-i-r-c-chapter-3-foreign-person-withholding-in-26-u-s-c-1441-and-26-c-f-r-1-1441-1/
3. META AI: Is a “NATIONAL OF THE UNITED STATES” A “FOREIGN PERSON” under 26 U.S.C. 1441?, FTSIG
   https://ftsig.org/meta-ai-is-a-national-of-the-united-states-a-foreign-person/

Below is how we describe the dilemma of proving that you are NOT a “foreign person” on the W-8SUB, Form #04.231 Frequently Asked Questions section:

1. QUESTION 1: Are you a “foreign person”?
ANSWER 1: To be a CIVIL nonresident “person” I would need to be pursuing a government privilege under the Minimum Contacts Doctrine of the U.S. Supreme Court in  International Shoe Co. v. Washington, 326 U.S. 310 (1945) and I am NOT.  Only through that mechanism of CONSENSUAL “purposeful availment” is the CIVIL person within the United States jurisdiction lawfully created.  I do not seek and actively reject any and all privileges that might create that civil “person” who is then LEGALLY but not PHYSICALLY present within the exclusive jurisdiction of the national government.  Further, the term “foreign person” is NEVER actually DEFINED anywhere in the I.R.C., so it doesn’t mean anything.  26 C.F.R. §1.1441-1(c)(2)(i) doesn’t define it either.  It DESCRIBES but not DEFINES what it is NOT, but not what it IS.  This is because Congress cannot define things it doesn’t have jurisdiction over and some provable property interest in.  To ask me to PROVE that I am something that has no definition is to ask me to prove a NEGATIVE, which is an impossible burden of proof.  I can therefore be a “nonresident alien” WITHOUT being:

(1) An “individual” for the purposes of WITHHOLDING under 26 C.F.R. §1.1441-1(c)(3)(ii) because those parties are all “aliens” (foreign nationals) or

(2) A “person” under 26 U.S.C. §6671(b) or 26 U.S.C. §7343 or even 26 U.S.C. §7701(a)(1), because these people have to be VOLUNTARILY privileged either through a voluntary election domicile, “effectively connected”, etc., which I am NOT.  See:
IRS Fraud and Deception About the Statutory Word “Person”, Form #08.023; https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf.

26 C.F.R. §1.1441-1(c)(3) limits “individuals” to aliens ONLY for 26 U.S.C. §1441 withholding and nowhere includes Fourteenth Amendment nationals of the United States in states of the Union.  If you believe otherwise, please provide the proof NOW or forever be estopped from later challenging.  This is because such withholding uses Article 4, Section 3, Clause 2 FOREIGN AFFAIRS as its only authority that doesn’t apply to American Nationals such as me.  However, 26 U.S.C. §873 identifies “nationals of the United States**” (the federal zone, not me) as “nonresident alien individuals”, but ONLY when they pursue PRIVILEGED deductions under 26 U.S.C. §162, which I am not doing here and which do NOT relate to foreign person withholding in 26 C.F.R. §1.1441-1.  Thus, I REMAIN a “non-individual” and “foreign non-person” not a subject to withholding on ONLY “aliens” and not “nationals” under 26 C.F.R. §1.1441-1.  This is proven in the following AI questions and answers that I ENCOURAGE you to ask your favorite AI chatbot:
https://ftsig.org/microsoft-copilot-american-nationals-are-not-foreign-persons-for-the-purpose-of-i-r-c-chapter-3-foreign-person-withholding-in-26-u-s-c-1441-and-26-c-f-r-1-1441-1/

I DO NOT question the CIVIL obligation of ANYONE and EVERYONE to PAY for the privileges and benefits they ASK for from any and every government.  This is what being a RESPONSIBLE American means.  But at the same time, if I am deprived of the right to AVOID those privileges and benefits and the obligations that attach to both VOLUNTARILY REQUESTING, and later ACTUALLY RECEIVING those benefits and privileges, then I am a victim of extortion and duress that invalidates any and all obligations resulting from the duress.  Since I have ASKED for nothing that costs the government money, forcing me to WITHOLD to pay for services and benefits and privileges I don’t want sounds more like a mafia “offer you can’t refuse” than a valid lawful evolution.  NO one can lawfully force me to accept or receive anything of value from any government or the obligations attached to that receipt and if they do, standing to sue for an injury will be the inevitable result:

“A person is ordinarily not required to pay for benefits which were thrust upon him with no opportunity to refuse them. The fact that he is enriched is not enough, if he cannot avoid the enrichment.” Wade, Restitution for Benefits Conferred Without Request, 19 Vand. L. Rev. at 1198 (1966). 
[Siskron v. Temel-Peck Enterprises, 26 N.C.App. 387, 390 (N.C. Ct. App. 1975)]

2. QUESTION 2:  Can you satisfy any of the “U.S. indicia” found in 26 C.F.R. §1.1441-7(b)(5), such as an address or phone number OUTSIDE of the “United States”?
ANSWER 2:  Those rules ONLY apply to “nonresident aliens” who are ALSO “aliens”.  “U.S. Nationals” under 22 C.F.R. §51.2 and “nationals of the United States” under 8 U.S.C. §1101(a)(22) such as myself NOT consensually engaged in PRIVILEGED activities are NOT expressly included in this requirement for “U.S. Indicia” and therefore PURPOSEFULLY EXCLUDED per the rules of statutory construction and interpretation.  This is exhaustively covered in the following AI questions and answers that I ENCOURAGE you to ask your favorite AI chatbot:
https://ftsig.org/microsoft-copilot-american-nationals-are-not-foreign-persons-for-the-purpose-of-i-r-c-chapter-3-foreign-person-withholding-in-26-u-s-c-1441-and-26-c-f-r-1-1441-1/

[W-8SUB, Form #04.231; https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf]

We strongly encourage you as a nonresident alien to use the above form as your own lawful and substitute W-8. If they won’t accept your form, you are welcome to reuse the arguments in the FAQ if you want. An editable version of that form is available at:

About IRS Form W-8BEN, Form #04.202
https://sedm.org/Forms/04-Tax/2-Withholding/W-8BEN/AboutIRSFormW-8BEN.htm

A summary of our position on withholding against American nationals who are nonresident aliens:

1. 26 C.F.R. §1.1441-1 “foreign person” withholding requires an election.
2. Backup withholding in 26 U.S.C. §3406 requires DUTY to provide SSN before it can happen.
3. BOTH of the above must be listed as privileges in 26 C.F.R. §301.6109-1(b)(2). This is the KEY. SSN is an indicator of privilege and the origin of the ability to mandate ANYTHING. It behaves as a “franchise mark” and this is the EXACTLY the reason the Bible calls it “The Mark of the Beast”.
4. If the activity you are engaging in is NOT listed in 26 C.F.R. §301.6109-1(b)(2), then you are not an “individual” in 26 U.S.C. §871 and no tax obligation WHATSOEVER.
5. CONSENT or ELECTION CREATES the civil “person” or “individual” ALWAYS in the case of a nonresident alien. This is a result of the Minimum Contacts Doctrine of the U.S. Supreme Court. See:
   Acquiring a “Civil Status”, FTSIG
   https://ftsig.org/civil-political-jurisdiction/acquiring-a-civil-status/
6. Members and users of this website MAY NOT use ANY of the information or materials on this website if they consent or elect ANYTHING! We only deal with “nontaxpayers” and “non-persons”. Anything else would be FORNICATING with the devil and make us a biblical harlot:
   Your Rights as a “Non-Taxpayer”, Publication 1a, Form #08.008
   https://sedm.org/LibertyU/NontaxpayerBOR.pdf
7. Scripture confirms the above approach by saying:
   “Come out from among them [the government idolaters and statists] And be separate [foreign but not alien], says the Lord. Do not touch what is unclean, And I will receive you.”
   [2 Cor. 6:17, Bible, NKJV]

7. Entity Types and their corresponding Tax Return and Withholding Characteristics

#	Entity Type	Tax Return Forms	Withholding Forms	Reporting Forms	Notes
1	U.S. person	1040 Form 8865 on foreign partners	W-9	1099 W-2 on employees
2	Foreign person	1040-NR	W-8BEN	Foreign: 1042, 1042s Domestic: 1099
3	Nonresident Alien	1040-NR	W-8BEN	Foreign: 1042, 1042s
4	Sole Proprietorship	Foreign: 1040-NR Domestic: 1040	Foreign: W-8BEN Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099
5	Association	Foreign: 1120-F Domestic: 990, 1120, 1120-H	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099
6	Partnership	Foreign: 1065 (special) Domestic: 1065	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099	Foreign election with 1065 filing, click here.
7	C Corp	Foreign: 1120-F Domestic: 1120	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099
8	S Corp	Foreign: 1120-F Domestic: 1120-S	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099
9	Limited Liability Company (L.L.C.)	Foreign: 1120-F Domestic: 1065	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099	Single Member treated as disregarded entity.
10	Trust	Foreign: 1040-NR, 3520-A (U.S. person trustees) Domestic: 1041	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099
11	Foundation	Foreign: 990-F Domestic: 990	Foreign: W-8BEN-E Domestic: W-9	Foreign: 1042, 1042s Domestic: 1099

NOTES:

1. “Domestic” is defined in 26 U.S.C. §7701(a)(4) as “created or organized under the laws of the United States” (national government, and not any state of the Union). People or entities with a foreign domicile outside the exclusive jurisdiction of Congress such as within the exclusive jurisdiction of a constitutional state would not be “domestic”.
2. American nationals born or residing in constitutional states are STATUTORY “nonresident aliens” and not “U.S. Persons”.
3. Withholding forms are mandated in:
   3.1. 26 U.S.C. §1441
   3.2. 26 C.F.R. §1.1441-1
4. For a summary of the many different characteristics of the above business entity types, see:
   Comparison of Business Entity Types*, Family Legacy Training and Management System (FLTMS), requires subscription
   https://fltms.famguardian.org/comparison-of-business-entity-types/
5. For considerably more detailed information relating to business entities listed above, see:
   Creating and Running a Business, Trust, or Estate, Form #09.079** (Member Subscriptions)
   https://sedm.org/product/creating-and-running-a-business-form-09-079/
   This table was adapted from section 11.3 of the above document.
6. Become the WHORE described in the Bible book of revelation by seeking a life of luxury at the expense of money stolen from others to pay for “benefits and privileges” that an ordinary American is not eligible for. See:
   Are you “playing the harlot” with the government?, FTSIG
   https://sedm.org/are-you-playing-the-harlot/

8. Specific Elections

The following subsections describe SPECIFIC elections, meaning ACTS OF CONSENT on your party to do all the following:

1. Commit treason by violating your oath as a public servant and your naturalization oath as an American national to “support and defend the constitution” by making it INOPERATIVE in your case.
2. Destroy the separation of powers at the heart of the Constitution by making yourself subject to federal civil statutes.
3. Consent to literally serve TWO masters, state and federal, in violation of Matt. 6:24 and Luke 16:13 if you are a Christian.
4. VOLUNTARILY convert your status or the status of your property from PRIVATE to PUBLIC. By that we mean DONATE YOURSELF or your PROPERTY to the government with NO real consideration in return.
5. Waive the protections of the Constitution in exchange for civil statutory PRIVILEGES in fulfillment of the Public Rights Doctrine and the Constitutional Avoidance Doctrine of the U.S. Supreme Court.
6. Nominate Caesar as your lawgiver and literally FIRE God as your protector in an act of idolatry and mutiny against God in fulfillment of Deut. 28:43-51. Thus, you invite God’s CURSE upon yourself and all your descendants. See:
   How Scoundrels Corrupted Our Republican Form of Government, Family Guardian Fellowship
   https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm

8.1. Election to become an “individual” by pursuing privileged deductions on a 1040-NR return as an American National

Throughout the Internal Revenue Code, aliens (foreign nationals) are always privileged and therefore are “individuals” and “persons”. However, American Nationals, which the code calls “nationals of the United States” in 26 U.S.C. §873 are not always privileged “individuals” or “persons”.

26 U.S.C. §873 is the only place in the Internal Revenue Code that recognizes a “national of the United States” as a “nonresident alien INDIVIDUAL”. That section deals with privileged “trade or business” deductions under 26 U.S.C. §162. These are “benefits” that have commercial value and thus, represent a waiver of immunity and a transition from being a “non-person” to a “person” and an “individual” as documented in:

Acquiring a Civil Status (!Important), FTSIG
https://ftsig.org/civil-political-jurisdiction/acquiring-a-civil-status/

The great irony is that most American Nationals do not even NEED deductions because the earnings of vast majority of most Americans is already excluded rather than exempted from gross income anyway as described in:

Excluded Earnings and People, Form #14.019
https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf

Understanding this concept is important, because 26 C.F.R. §1.1441-1(c)(3) says foreign person withholding applies only to aliens but then points back to “persons” who are “nonresident aliens” in 26 U.S.C. §7701(b)(1)(B). Ironically, this cross reference EVEN RECOGNIZES 26 U.S.C. §7701(b)(1)(B) as a DESCRIPTION, but not a DEFINITION!

The only “nonresident aliens” who are “persons” are privileged. Those not privileged who have no tax liability and do not pursue deductions would NOT be “persons” or “individuals” and therefore would NOT be subject to “foreign person” withholding.

This subject is further covered in:

META AI: “Nonresident Alien” v. “non-resident alien”, Question 18
https://ftsig.org/meta-ai-nonresident-alien-v-non-resident-alien/

8.2. Form 1040 and 26 U.S.C. §1: Making an ELECTION as an American national to file a 1040 RESIDENT tax form instead of the ONLY proper tax return, which is the 1040NR.

This causes:

1. All worldwide earnings to be taxable instead of only those from the statutory geographical “United States” (District of Columbia) and from the government as a legal fiction.
2. EVERYTHING earned to be “trade or business” earnings under 26 U.S.C. §162 connected to a public office created with your consent and participation.
3. Makes you a public officer within the Treasury Department reporting to the Treasury Secretary. See:
   How American Nationals Volunteer to Pay Income Tax, Form #08.024
   https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf
4. The election is illegal, because it is a criminal violation of 18 U.S.C. §911, impersonating a CIVIL/DOMICILED U.S.** citizen**+D.
5. 26 U.S.C. §6013(g) and (h): Election of a nonresident alien married to a statutory “U.S. citizen” to be treated as a “resident alien”.

8.3. Entering anything but PROFIT as “income” or “effectively connected” income on a tax return

Most people MISTAKENLY enter ALL THEY MAKE in a particular category on the tax return as “income”. This is a HUGE mistake that amounts to an ELECTION to treat ALL their earnings as PROFIT within the meaning of the Sixteenth Amendment.

“Income” for the purposes of the Sixteenth Amendment is ONLY the “profit” from federal investments, activities or sources, which is taxable as a privilege thru the constitutional class of uniform INDIRECT excise taxation. DIRECT taxation is constitutionally apportioned to the union States, according to their census.

GROSS RECEIPTS are NOT federal profit/income. The “income tax” is an indirect excise tax on federal profit/income, not on GROSS RECEIPTS, because that would be a tax on CAPITAL or PRIVATE PROPERTY, and thus an UNAPPORTIONED UNCONSTITUTIONAL DIRECT TAX.

PRIVATE RECEIPTS from non-federally connected investments, activities or sources, are not federal “profit/income” subject to income taxation because it would also be an UNAPPORTIONED UNCONSTITUTIONAL DIRECT TAX on PRIVATE CAPITAL/PROPERTY.”

“We must reject in this case, as we have rejected in cases arising under the Corporation Excise Tax Act of 1909 (Doyle, Collector, v. Mitchell Brothers Co., 247 U.S. 179, 38 Sup. Ct. 467, 62 L. Ed.–), the broad contention submitted on behalf of the government that all receipts—everything that comes in-are income within the proper definition of the term ‘gross income,’ and that the entire proceeds of a conversion of capital assets, in whatever form and under whatever circumstances accomplished, should be treated as gross income.  Certainly the term “income’ has no broader meaning in the 1913 act than in that of 1909 (see Stratton’s Independence v. Howbert, 231 U.S. 399, 416, 417 S., 34 Sup. Ct. 136), and for the present purpose we assume there is not difference in its meaning as used in the two acts.”

[Southern Pacific Co., v. Lowe, 247 U.S. 330, 335, 38 S.Ct. 540 (1918)]

In fact, under the Constitution, Congress cannot even DEFINE the word “income” because the constitution itself defines it. And in fact, they HAVEN’T in the entire Internal Revenue Code. That is a HUGE travesty and is a symbol of greed and incompetence in my view that they abuse to fool you into entering EVERYTING you make on the tax return instead of only profit. Below is the most complete definition of “income” the U.S. Supreme Court has ever given after the Sixteenth Amendment:

The Sixteenth Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the Amendment was adopted. In Pollock v. Farmers’ Loan & Trust Co., 158 U.S. 601, under the Act of August 27, 1894, c. 349, § 27, 28 Stat. 509, 553, it was held that taxes upon rents and profits of real estate and upon returns from investments of personal property were in effect direct taxes upon the property from which such income arose, imposed by reason of ownership; and that Congress could not impose such taxes without apportioning them among the States according to population, as required by Art. I, § 2, cl. 3, and § 9, cl. 4, of the original Constitution.

Afterwards, and evidently in recognition of the limitation upon the taxing power of Congress thus determined, the Sixteenth Amendment was adopted, in words lucidly expressing the object to be accomplished: “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among 206*206 the several States, and without regard to any census or enumeration.” As repeatedly held, this did not extend the taxing power to new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income. Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 17-19; Stanton v. Baltic Mining Co., 240 U.S. 103, 112 et seq.; Peck & Co. v. Lowe, 247 U.S. 165, 172-173.

A proper regard for its genesis, as well as its very clear language, requires also that this Amendment shall not be extended by loose construction, so as to repeal or modify, except as applied to income, those provisions of the Constitution that require an apportionment according to population for direct taxes upon property, real and personal. This limitation still has an appropriate and important function, and is not to be overridden by Congress or disregarded by the courts.

In order, therefore, that the clauses cited from Article I of the Constitution may have proper force and effect, save only as modified by the Amendment, and that the latter also may have proper effect, it becomes essential to distinguish between what is and what is not “income,” as the term is there used; and to apply the distinction, as cases arise, according to truth and substance, without regard to form. Congress cannot by any definition it may adopt conclude the matter, since it cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within whose limitations alone that power can be lawfully exercised.

The fundamental relation of “capital” to “income” has been much discussed by economists, the former being likened to the tree or the land, the latter to the fruit or the crop; the former depicted as a reservoir supplied from springs, the latter as the outlet stream, to be measured by its flow during a period of time. For the present purpose we require only a clear definition of the term “income,” 207*207 as used in common speech, in order to determine its meaning in the Amendment; and, having formed also a correct judgment as to the nature of a stock dividend, we shall find it easy to decide the matter at issue.

After examining dictionaries in common use (Bouv. L.D.; Standard Dict.; Webster’s Internat. Dict.; Century Dict.), we find little to add to the succinct definition adopted in two cases arising under the Corporation Tax Act of 1909 (Stratton’s Independence v. Howbert, 231 U.S. 399, 415; Doyle v. Mitchell Bros. Co., 247 U.S. 179, 185) — “”Income may be defined as the gain derived from capital, from labor, or from both combined,” provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. 183, 185).

Brief as it is, it indicates the characteristic and distinguishing attribute of income essential for a correct solution of the present controversy. The Government, although basing its argument upon the definition as quoted, placed chief emphasis upon the word “gain,” which was extended to include a variety of meanings; while the significance of the next three words was either overlooked or misconceived. “Derived — from — capital;” — “the gain — derived — from — capital,” etc. Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being “derived,” that is, received or drawn by the recipient (the taxpayer) for his separate use, benefit and disposal; — that is income derived from property. Nothing else answers the description.

[Eisner v. Macomber, 252 U.S. 189, 205-207 (1920);
SOURCE: https://scholar.google.com/scholar_case?case=6666969430777270424]

The constitutional definition of “income”, however, does NOT apply to those filing tax returns. Below is a list of those for whom it DOES NOT apply.

1. Those making ANY kind of election (consent). This includes:
   1.1. The U.S. person election.
   1.2. Nonresident alien “elections”.
   1.2.1. “Effectively connecting”. This includes all public offers under Titles 5, 10, and 50 whose earnings are automatically “effectively connected” under 26 U.S.C. §864(c).
   1.2.2. Any of the elections in 26 C.F.R. §301.6109-1(b)(2).
   1.2.3. Receiving privileged Social Security in 26 U.S.C. §861(a)(8) and 26 U.S.C. §871(a)(3) as “gross income”.
2. Aliens or “foreign persons” doing business anywhere in the COUNTRY United States* while residing abroad and OUTSIDE the protections of the constitution. The constitution only protects those standing on land protected by the constitution, which means American nationals and even aliens residing within the exclusive jurisdiction of Congress.

For an American national residing within the exclusive jurisdiction of a constitutional state who made NONE of the above elections, NO PRIVILEGES are involved and thus, the only kind of “income” involved is CONSTITUTIONAL “income” or “profit”, which is not FEDERAL “income/profit” taxable under the Income Tax provisions for indirect excise taxation.

HOWEVER, if we examine the method of calculating “taxable income” in 26 U.S.C. §871(a) for an American national protected by the constitution and earning ONLY constitutional “income” as profit, we find that they do NOT appear in that section. This is because:

1. The party identified as being SUBJECT to 26 U.S.C. §871 is a “nonresident alien INDIVIDUAL” and not just a “nonresident alien”. The word “individual” added to the end of anything implicates a privilege.
2. There are only THREE types of MAIN privileges involved in being a “nonresident alien”:
   2.1. Being an alien or “foreign person”.
   2.2. “Effectively connecting” under 26 U.S.C. §864. But this doesn’t apply to 26 U.S.C. §871(a) and only applies to 26 U.S.C. §871(b).
   2.3. Receiving Social Security under 26 U.S.C. §861(a)(8) and 26 U.S.C. §871(a)(3).
3. American nationals filing as “nonresident aliens” and NOT receiving or ASKING for a privilege are NOT “individuals” but “non-individuals” because ASKING for and RECEIVING a privilege is the only way they CAN become “individuals”.
4. 26 U.S.C. §871(a)(3) makes the ENTIRE amount of Social Security “taxable income” and thus NOT “profit” but GROSS RECEIPTS.
5. Since EVERYTHING in 26 U.S.C. §871(a)(3) is GROSS RECEIPTS, then everything in 26 U.S.C. §871(a) must be GROSS RECEIPTS and therefore OUTSIDE the protection of the Sixteenth Amendment as CONSTITUTIONAL “income”. There is NO provision for calculating Not Effectively Connected (NEC) earnings on the Schedule NEC that takes into account PROFIT for everything OTHER than Social Security. Social Security (gross receipts) is grouped TOGETHER with everything ELSE as “gross receipts”!
6. 26 U.S.C. §871(a)(1) is identified by the IRS as what they call FDAP. The IRS website identifies the ENTIRE amount of FDAP, meaning GROSS RECEIPTS, as taxable and thus OUTSIDE the purview of the Sixteenth Amendment definition of constitutional “income”.

Based on the above, we must conclude that the ONLY people listed in 26 U.S.C. §871(a) who can even lawfully earn “taxable income” are either:

1. ALIENS or
2. “NATIONALS electing to be privileged”. In this scenario, they are doing so WITHOUT any real consideration, we might add! STUPID.

Thus, an American national who makes NO ELECTIONS and resides within the exclusive jurisdiction of a constitutional state is NOT EVEN LISTED in 26 U.S.C. §871 and can earn NO taxable income because they are a “non-person”! If you enter anything on Schedule NEC OTHER than Social Security, it is ALL DONATED! In this scenario, if you DO DECIDE NOT to donate by NOT entering anything on the Schedule NEC essentially you are saying:

I haven’t elected to become a “customer” or “buyer” of your “protection racket” or anything you offer. The only choice you now have is to simply leave me alone as justice itself requires and send back the full amount that was withheld by ignorant third parties that ended up in my W-2 escrow account under I.R.C. Subtitle C as a credit to an account I didn’t spend any of.”

You can also confirm the content of this section YOURSELF in the following articles:

1. PROOF OF FACTS: Sixteenth Amendment doesn’t apply to DOMESTIC entities so tax is on GROSS RECEIPTS instead of PROFIT, FTSIG
   https://ftsig.org/proof-of-facts-sixteenth-amendment-doesnt-apply-to-domestic-entities-so-tax-is-on-gross-receipts-instead-of-profit/
2. PROOF OF FACTS: That earnings under 26 U.S.C. 871(a)(1) are profit from payments from the government, FTSIG
   https://ftsig.org/proof-of-facts-that-earnings-under-26-u-s-c-871a1-are-profit-from-payments-from-the-government/
3. PROOF OF FACTS: “U.S source” does NOT include anything but payments DIRECTLY from the government and excludes even payments from “taxpayers”, FTSIG
   https://ftsig.org/proof-of-facts-u-s-source-does-not-include-anything-but-payments-directly-from-the-government-and-excludes-even-payments-from-taxpayers/
4. FAQ: You state that American Nationals residing within the protections of the Constitution have to make election before they can have taxable income under I.R.C. 871. What if they receive “income” from those who are privileged?, FTSIG
   https://ftsig.org/faq-you-state-that-american-nationals-residing-within-the-protections-of-the-constitution-have-to-make-election-before-they-can-have-taxable-income-under-i-r-c-871-what-if-they-receive-income/

The content of this section is also reiterated in the following article for those wishing to investigate further:

Journey to Sixteenth Amendment, Fed Reserve, Sections 6 and 7
https://ftsig.org/history/journey-to-16a-fed-reserve-nnot/

8.4. Entering earnings from your own personal labor on a Tax Return to Make them Taxable even though they are NOT

Earnings from your own labor are not taxable unless you DONATE them to a public use by entering them on a tax return and thereby connecting them to a “trade or business” in the case of the 1040 form or “effectively connecting” them in the case of the 1040-NR. Below is how we describe this in the 8275 attachment submitted with our standard 1040-NR attachment:

2. REASONS WHY EARNINGS FROM MY LABOR ARE NOT INCLUDED IN GROSS INCOME ON THIS SUBMISSION

Earnings from my own absolutely owned, constitutionally protected, private labor are not included as “gross income” on this submission because:
(a) I choose not to “effectively connect” my earnings and thus exclude them from the 1040-NR return. I am the only one who can “effectively connect” and thus DONATE private property to a public use.

(b) The labor was and is performed by a nonresident alien not engaged in a “trade or business” from without the statutory geographical “United States”. It is therefore excluded from “gross income” under 6 U.S.C. §872 and 26 C.F.R. §1.872-2(f) and 26 C.F.R. §1.871-7(a)(4) and 26 U.S.C. §861(a)(3)(C)(i).

(c) My earnings are expressly excluded from “wages” by 26 CFR §31.3401(a)(6)-1(b) and 26 CFR §31.3121(b)-3(c)(1) because services performed outside the United States.

(d) There are no voluntary 26 USC 3402(p) agreements in place that would donate my private earnings to a public use.

(e) 26 C.F.R. §1.871-7(a)(2) specifies that ONLY earnings within the meaning of “gross income” under 26 U.S.C §61 are to be taxed at the 30% rate found in 26 U.S.C. §871(a) in the case of nonresident aliens not engaged in a “trade or business” such as myself. Since my own labor is not included in “gross income”, then earnings from my labor such as military service are not taxable under 26 U.S.C. §871(a).

(f) The U.S. Supreme Court acknowledged that involuntary taxation of humans on their own labor is unconstitutional. “Every man has a natural right to the fruits of his own labor, is generally admitted; and no other person can rightfully deprive him of those fruits, and appropriate them against his will…” [The Antelope, 23 U.S. 66; 10 Wheat 66; 6 L.Ed. 268 (1825)].

More detailed information on the above is contained at: Proof that Involuntary Income Taxes on Your labor are Slavery, Form #05.055; https://sedm.org/Forms/05-MemLaw/ProofIncomeTaxLaborSlavery.pdf.

[1040-NR Attachment, Form #09.077, 8275 Attachment
https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf]

8.5. Form 1040NR and 26 U.S.C. §871: Entering any income from outside the statutory geographical United States” or which is not paid by the U.S. government

1. In the case of the 1040NR “effectively connected” section, this constitutes an “election” to donate the earnings as property to a public use, a public purpose, and a public office and make them taxable.
2. In the case of the Schedule NEC, this makes the earnings listed subject to a 30% tax.
3. Entering your own labor in the “effectively connected section” under Block 1a. This donates your labor to a public use and is not mandatory. The 1040NR instructions even say that. See:
   Proof that Income Taxes on Your Labor are Slavery, Form #05.055
   https://sedm.org/Forms/05-MemLaw/ProofIncomeTaxLaborSlavery.pdf
4. Entering any amount of “wages” on the 1040NR “effectively connected” section as someone working for other than the national government, because they are excluded per:
   4.1. 26 C.F.R. §31.3401(a)(6)-1(b) in the case of income tax.
   4.2. 26 C.F.R. §31.3121(b)-3(c)(1) in the case of Social Security. You can’t earn “wages” under 26 U.S.C. §3121(a) unless you are engaged in “employment” and there is no “employment” outside the “United States” federal corporation.
5. 26 U.S.C. §871(d), 26 C.F.R. §1.871-10, and 1040NR Schedule E Part II: Election to treat real property as “effectively connected with a statutory “trade or business”. See:
   5.1 26 U.S.C. §871(d)
   5.2 26 C.F.R. §1.871-10
   5.3 1040NR Schedule E Part II

8.6. Entering Social Security Numbers on Government Forms

Most people are not aware that at least in the case of American nationals filing as nonresident aliens, entering an SSN or TIN identifying number on a government form or tax return is OPTIONAL per 26 C.F.R. §301.6109-1(b). Below is how we describe this dilemma on the 1040NR Attachment, Form #09.077:

8. I hereby reject any and all offers of government/PUBLIC property or services, also called “privileges”, available from you the recipient, including but not limited to the following:

[. . .]

8.6. The use of STATUTORY identifying numbers issued under the authority of any statute including 26 U.S.C. §6109 or 22 C.F.R. §404.103.  26 C.F.R. §301.6109-1(b) indicates that no number is required since I am not engaged in a “trade or business”.  But I.R.M. 25.25.10.8.5 says a return submitted without an identifying number is a “confused filing” that will be REJECTED, even if the regulations say I don’t have to provide it.  42 U.S.C. §408(a)(8) also makes it a misdemeanor to compel the use of an SSN, which is exactly what you are doing by rejecting a return without an identifying number when I don’t need one. Thus, any identifying numbers I might give you are not PUBLIC/statutory SSN or TIN but PRIVATE property and a license to you under the above bailment agreement, Form #06.027.  That license is necessary so that you don’t use my identity for a commercial purpose that benefits anyone but me.  Any other approach would be criminal identity theft in violation of 18 U.S.C. §912 and 42 U.S.C. §408(a)(8).

[1040NR Attachment, Form #09.077, SOURCE: https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf]

Below is a list of specific occasions where furnishing an SSN or TIN are mandatory, keeping in mind that American nationals are not “foreign persons” for the purposes of withholding or reporting.

1. 26 C.F.R. §301.6109-1(b)(2)(v): A foreign person that makes an election under §301.7701–3(c);
2. 26 C.F.R. §301.6109-1(b)(2)(viii):  A foreign person that furnishes a withholding certificate described in §1.1446–1(c)(2) or (3) of this chapter or whose taxpayer identification number is required to be furnished on any return, statement, or other document as required by the income tax regulations under section 1446. This paragraph (b)(2)(viii) shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations under §§1.1446–1 through 1.1446–5 of this chapter apply by reason of an election under §1.1446–7 of this chapter.
3. 26 C.F.R. §301.6109-1(i): Special rule for qualified subchapter S subsidiaries (QSubs) under under § 1.1361–3 or if a QSub election that was in effect for the entity terminates under §1.1361–5.
4. 26 C.F.R. §301.6109-1(a)(4): Taxpayer Identification Number to be used by a Trust upon termination of an I.R.C. Section 654 Election.

More on the subject of this section at:

About SSNs and TINs on Government Forms and Correspondence, Form #05.012
https://sedm.org/Forms/05-MemLaw/AboutSSNsAndTINs.pdf

9. Backup Withholding

1. 26 U.S.C. §3401(c): W-4 constitutes an ILLEGAL election to be treated AS IF you are a statutory “employee” as defined here. That is a crime of impersonating a public officer in violation of 18 U.S.C. §912.
2. 26 U.S.C. §3402(p): Election to treat a “specified federal payment” as a payment of wages by an employer to an employee.
3. 26 U.S.C. §3402(p)(1)(C) defines what a “specified federal payment”.
   (i) any payment of a social security benefit (as defined in section 86(d)),
   (ii) any payment referred to in the second sentence of section 451(d) ¹ which is treated as insurance proceeds,
   (iii) any amount which is includible in gross income under section 77(a), and
   (iv) any other payment made pursuant to Federal law which is specified by the Secretary for purposes of this paragraph.

American Nationals are not “foreign persons”. See:

Microsoft Copilot: How does an “national of the United States” under 8 U.S.C. 1101(a)(22) become a “foreign person”?, FTSIG
https://ftsig.org/microsoft-copilot-how-does-an-national-of-the-united-states-under-8-u-s-c-1101a22-become-a-foreign-person/

If you as an American national ALLOW or TOLERATE or ACQUIESCE to being treated as a “foreign person” by a withholding agent, you will be TREATED as if you made an PRIVILEGED “alien” election in the Internal Revenue Code. Further, there is NO STATUTE or regulation that even permits this. So you are participating essentially in an act of IDENTITY THEFT. See:

Identity Theft Affidavit, Form #14.020
https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf

You can PREVENT such acts of identity theft by submitting the following form to the withholding agent. You MUST, however, take the time to learn the law inside and out and be able to explain it to them and defend it, or you will LOSE:

W-8SUB, Form #04.231
https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf

Yet that status is the basis for Backup Withholding described in 26 U.S.C. §3406 for nonresident aliens who do NOT file the W-4. You can use the following information to avoid such backup withholding as an American national who is NOT a “foreign person”:

Lawfully Avoiding Backup Withholding under 26 U.S.C. §3406, FTSIG
https://ftsig.org/lawfully-avoiding-backup-withholding/

10. Artificial Entities

1. IRS Form 8832 Entity Classification Election: An artificial entity that may be nonresident elects to be treated as domiciled in or doing business in the statutory geographical “United States”
2. 26 U.S.C. §1362(a): Small business election to be an S-Corporation
3. 26 U.S.C. §83(b): Permits an employee of a privileged corporation to make an election to include all of their compensation for services connected with stock as “gross income”. Thus they pay what amounts to a direct unapportioned tax on the WHOLE amount or “gross receipts” of the stock involved instead of only profit as the Sixteenth Amendment requires.