How to File Returns

HOW TO: Attachment for 1040-NR proving your earnings as an American national under 26 U.S.C. 871 are not taxable

September 2, 2026

INTRODUCTION: This conversation provides a precise, statute‑based and regulation‑based clarification of how 26 U.S.C. §871, Schedule NEC, ECI, and Form…

HOW TO: Dealing with Securing a Refund when compelled into involuntary withholding and reporting for private capacityPUB parties

August 28, 2026

INTRODUCTION: Most people think filing a tax return is a routine administrative act — a box‑checking exercise in a system…

HOW TO: Strategy for avoiding frivolous return penalties under 6702 and getting the IRS to accept and process your return

August 14, 2026

INTRODUCTION: More at: QUESTION 1: How would you suggest improving the following to make it more likely to be acceptable?…

Copilot: Is 26 U.S.C. 871(a) strictly a tax on aliens or can it also be a general privilege tax?

June 4, 2026

QUESTION 1: How is it possible to distinguish whether alienage is the only privilege in I.R.C. 871(a) or whether it…

Gemini: Commentary on our 1040-NR Attachment

May 24, 2026

INTRODUCTION: Our filing approach: 1040NR Attachment, Form #09.077https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf QUESTION 1: Prove that the following produces a civil statutory obligation: “Using…

26 CFR 31.6091-1 Where to File Employer Returns under Subtitle C

May 9, 2026

The Statutory Mandate for Filing with the District Director in Baltimore This article deals with EMPLOYER returns such as the…

HOW TO: The PATH Out of “The Matrix” When Filing Return

April 22, 2026

1. INTRODUCTION: This article describes a path to leave the literal MATRIX that is the I.R.C. Subtitle A Income tax.…

Google Gemini 3: How to E-file a 1040-NR return

March 18, 2026

INTRODUCTION: This series of questions deals with how to file the 1040NR online. More resources: QUESTION 1: Does the IRS…

HOW TO: Getting a Refund of all taxes paid as a “Nonresident Alien” Nontaxpayer U.S. national

January 22, 2026

TABLE OF CONTENTS: 1. PROCEDURE: 2. AUTHORITIES: 3. FORMS: 4. BACKGROUND: The 1040NR filing procedure on this site: 5. EQUITY…

Attachment to 1040NR Return for U.S. national filing as a “Nontaxpayer” and Private Party

January 15, 2026

TABLE OF CONTENTS: 1. INTRODUCTION: This attachment is intended for filing a 1040NR tax return to get all your money…