Foreign remedies

GOVERNMENT

Obtaining a TIN
Status Change (301.6109-1)
Effectively connected
Involuntary Taxation of Your Own Labor
How to avoid involuntary taxation of your own labor, which is slavery in violation of the Thirteenth Amendment.
How to File Returns
Litigation
How to litigate as a nonresident alien

PRIVATE INDUSTRY

Withholding and Reporting
How to avoid withholding on foreign persons
Opening Bank Accounts
Employment
Business
Investing
Real property

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 of Facts: Exemptions v. Exclusions, FTSIGhttps://ftsig.org/proof-of-facts-exemptions-v-exclusions/ Pursuing exclusions rather than exemptions shifts the burden of proof onto the government and takes it off of you, as…

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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…

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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…

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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…

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How to Refile a 1040 Return as a 1040-NR Return

By ftsig-admin / August 13, 2024 / Comments Off on 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…

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

By ftsig-admin / August 12, 2024 /

1. Introduction Those 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 forms of involuntary servitude and…

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Foreign Person Reporting and Withholding Summary

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

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. Two forms are used to implement “foreign person” withholding and reporting: Withholding agents as defined in 26 U.S.C. §7701(a)(16) are the only one…

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

By ftsig-admin / August 7, 2024 / Comments Off on 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 is to AVOID DOMESTIC status. The definition of “domestic” states that an act of USING SOMEONE else’s definition, which by the way is PUBLIC PROPERTY in the case of the government, is what literally MAKES…

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Requirement for Nonresident Alien to File a Return

By ftsig-admin / August 7, 2024 / Comments Off on 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 U.S.C. §6012 and 26 C.F.R. §1.6012-1. Since the regulation is in Part 1, then it definitely applies to the income tax and is one of the few OBLIGATIONS actually attached to BEING a “nonresident alien…

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How to: Getting a Foreign EIN with 98 Prefix

By ftsig-admin / 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 requested from the IRS using the SS-4 form. A foreign EIN is important for entities such as trusts that are filing as nonresident aliens. A Foreign EIN is an Employer Identification Number issued by the…

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