Government
Burden of Proof: Exclusion v. Exemption
ADAPTED FROM: Excluded Earnings and People, Form #14.019, Section 2; https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf This site focuses exclusively on Exclusions rather than Exemptions.…
How Aliens Who Meet the Presence Test Can STILL file as Nonresident Aliens
SOURCE: Publication 519 (2023), U.S. Tax Guide for Aliens | Internal Revenue Service (irs.gov); https://www.irs.gov/publications/p519 REFERENCES: EDITORIAL: The geographical “United…
Effect of Switching from DOMESTIC to FOREIGN on Past Tax Years and Current IRS Collection Activity
People have lots of questions about how to change their status from DOMESTIC to FOREIGN for previous tax years other…
Judicial Notice-Foreign Agents
EDITORIAL: Interesting. We didn’t write this. Is the United States national government LEGISLATIVELY but not CONSTITUTIONALLY “foreign” with respect to…
HOW TO: How to Refile a 1040 Return as a 1040-NR Return
A common scenario among our readers and students who have encountered and learned our materials is a desire to refile…
On Why You MUST Define Franchise “words of art” on all Government Forms and How to Do It
TABLE OF CONTENTS 1. Introduction This site seeks to PROTECT your FOREIGN and private status. The way it does this…
Requirement for Nonresident Alien to File a Return
1. General requirement to file The requirement for a nonresident alien INDIVIDUAL to file a 1040-NR return appears in 26…
HOW TO: Getting a Foreign EIN with 98 Prefix
SOURCE: https://sedm.org/getting-a-foreign-ein-with-98-prefix/ Used with permission Employer Identification Numbers are often required to open business accounts at financial institutions. They are…
PROOF: Proof that Your Human Labor May Not Lawfully Appear as Income on Your 1040NR Tax Return Without Your Consent
The following quotation appears on our IRS Form 8275 attached to the 1040NR filing described in: Procedure to File Returns,…