Beneficial Ownership Information Reporting (BOIR)

October 26, 2024

SOURCE: https://fltms.famguardian.org/beneficial-ownership-information-reporting/ 1. INTRODUCTION 2. WHO HAS THE DUTY TO REPORT? 3. ADMINISTRATIVE REFERENCES 4. LEGAL REFERENCES

The Truth About “Effectively Connecting”, Form #05.056

September 23, 2024

The following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax…

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…