Using Form W-4 as a Nonresident Alien

By ftsig-admin / August 31, 2024 / Comments Off on Using Form W-4 as a Nonresident Alien

TABLE OF CONTENTS: 1. Introduction This article addresses how to use and not use the W-4 as a nonresident alien. Generally, you should avoid filling out the W-4 and only use it under duress. The correct form to use for withholding instead is the IRS Form W-8BEN or W-8SUB: Another article closely related to this…

The Federal Income Tax Is A Tax Upon Income (investments), Not Upon Capital (employments).

By ftsig-admin / August 30, 2024 / Comments Off on The Federal Income Tax Is A Tax Upon Income (investments), Not Upon Capital (employments).

The following offsite reference deals with this subject: https://capitalvsincome.com/the-federal-income-tax/

Social Security Taxes Refundable to Nonresident aliens

By ftsig-admin / August 27, 2024 / Comments Off on Social Security Taxes Refundable to Nonresident aliens

Social security taxes paid for any given tax year are refundable to nonresident aliens working outside the statutory geographical “United States”. You can get a refund of Social Security taxes paid even after you file a tax return, but you can only do so for years no later than 3 years prior. For years in…

Burden of Proof:  Exclusion v. Exemption

By ftsig-admin / August 25, 2024 / Comments Off on 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. The difference between these two is explained in: PROOF: Exemptions v. Exclusions, FTSIGhttps://ftsig.org/proof-exemptions-v-exclusions/ Pursuing exclusions rather than exemptions shifts the burden of proof onto the government and takes it off of you, as demonstrated below:…

How Aliens Who Meet the Presence Test Can STILL file as Nonresident Aliens

By ftsig-admin / August 25, 2024 / Comments Off on 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 States” in 26 U.S.C. §7701(a)(9) and (a)(10) and that in 26 C.F.R. § 301.7701(b)-1(c)(2)(ii) are two completely different things. An alien can satisfy the “presence test” in 26 U.S.C. §7701(b) and yet live and work…

Effect of Switching from DOMESTIC to FOREIGN on Past Tax Years and Current IRS Collection Activity

By ftsig-admin / August 23, 2024 / Comments Off on 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 than their current one relating to: This article will address these concerns. 0. Introduction Statutes of limitations on IRS assessment and collection activity is generally governed by the following authorities: In order to determine the…

Judicial Notice-Foreign Agents

By ftsig-admin / August 16, 2024 / Comments Off on 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 the states of the Union in all matters not relating to its property and officers? This pleading seems to suggest that it is. The national government is, after all, made up ENTIRELY of property and…

HOW TO: How to Refile a 1040 Return as a 1040-NR Return

By ftsig-admin / August 13, 2024 / Comments Off on 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 previous 1040 tax returns filed as a “U.S. person” to transition them to a “nonresident alien” return. This article will provide authorities on how to do that. If you accidentally filed a Form 1040 as…

Lawfully Avoiding Backup Withholding under 26 U.S.C. §3406

By ftsig-admin / August 12, 2024 /

TABLE OF CONTENTS: 1. Introduction Those American Nationals who claim to be “nonresident aliens” not engaged in a “trade or business” are sometimes subjected to unlawful backup withholding by ignorant financial institutions and private employers who refuse to read and obey the law as written.  This section will provide tools and procedures to fight such…

Foreign Person Reporting and Withholding Summary

By ftsig-admin / August 9, 2024 / Comments Off on Foreign Person Reporting and Withholding Summary

TABLE OF CONTENTS: 1. INTRODUCTION This article addresses “foreign person” reporting and withholding, which means anyone who does not CONSENT to the privileged civil status of “U.S. person”, INCLUDING American Nationals wishing to remain foreign. 2. TYPES OF FOREIGN PERSONS # Name Nationality Described but not defined in IdentifyingNumber Type of“Foreign person”? Symbol 1 Nonresident…