ELECTIONS: When “gross income” includes more than profit

September 20, 2024

SOURCE: Gross Income Worksheet-Nonresident Alien, Form #09.080**, Section 4; https://sedm.org/product/gross-income-worksheet-nonresident-alien-form-09-080/ 1. Introduction The Sixteenth Amendment limits the term “income” and therefore…

HOW TO: How to Get a FOREIGN EIN as a Partnership Residing in a Constitutional State

September 16, 2024

1. Introduction An Employer Identification Number (EIN) is a type of Taxpayer Identification Number (TIN) needed in order for a…

Relationship between Anti-Injunction Act and Our Position

September 9, 2024

When litigating tax issues, the following two important constraints always come into play: 1. Full Payment Rule The Full Payment…

Using Form W-4 as a Nonresident Alien

August 31, 2024

TABLE OF CONTENTS: 1. Introduction This article addresses how to use and not use the W-4 as a nonresident alien.…

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

August 30, 2024

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

Social Security Taxes Refundable to Nonresident aliens

August 27, 2024

Social security taxes paid for any given tax year are refundable to nonresident aliens working outside the statutory geographical “United…

Burden of Proof:  Exclusion v. Exemption

August 25, 2024

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

August 25, 2024

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

August 23, 2024

People have lots of questions about how to change their status from DOMESTIC to FOREIGN for previous tax years other…

Judicial Notice-Foreign Agents

August 16, 2024

EDITORIAL: Interesting. We didn’t write this. Is the United States national government LEGISLATIVELY but not CONSTITUTIONALLY “foreign” with respect to…