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

August 13, 2024

A common scenario among our readers and students who have encountered and learned our materials is a desire to refile…

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

August 12, 2024

TABLE OF CONTENTS: 1. Introduction Those American Nationals who claim to be “nonresident aliens” not engaged in a “trade or…

Foreign Person Reporting and Withholding Summary

August 9, 2024

TABLE OF CONTENTS: 1. INTRODUCTION This article addresses “foreign person” reporting and withholding, which means anyone who does not CONSENT…

On Why You MUST Define Franchise “words of art” on all Government Forms and How to Do It

August 7, 2024

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

August 7, 2024

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

August 1, 2024

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

August 1, 2024

The following quotation appears on our IRS Form 8275 attached to the 1040NR filing described in: Procedure to File Returns,…

Proof that Involuntary Income Taxation of Your Labor is Slavery

August 1, 2024

SEDM publishes a a free memorandum of law that you can use to prove that involuntary taxation of your own…

Comparison of Business Entity Types

August 1, 2024

SOURCE: Creating and Running a Business, Trust, or Estate, Form #09.079, Section 6.2 Type of Business Sole Proprietorship Partnerships Corporations…

Lawfully Avoiding Foreign Person Withholding

July 28, 2024

TABLE OF CONTENTS: 1. Introduction Privileged “U.S. persons” are not subject to withholding or reporting under 26 U.S.C. §1441, but…