DEFINITIONS: “Effectively Connected”

By ftsig-admin / November 14, 2024 / Comments Off on DEFINITIONS: “Effectively Connected”

SOURCE: The Truth About “Effectively Connecting”, Form #05.056, Section 2; SOURCE: https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf. “Effectively connected” is only used in the context of “nonresident aliens”. The only position this site takes is the Nonresident Alien Position. The definition of “effectively connected” is as follows: 26 U.S. Code § 864 – Definitions and special rules (c)Effectively connected income,…

Beneficial Ownership Information Reporting (BOIR)

By ftsig-admin / October 26, 2024 / Comments Off on Beneficial Ownership Information Reporting (BOIR)

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

By ftsig-admin / September 23, 2024 / Comments Off on The Truth About “Effectively Connecting”, Form #05.056

The following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax return: The Truth About “Effectively Connecting”, Form #05.056https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf This is one of the most IMPORTANT links on this website. Study it under a microscope because it is the key to your exit door out of…

ELECTIONS: When “gross income” includes more than profit

By ftsig-admin / September 20, 2024 / Comments Off on ELECTIONS: When “gross income” includes more than profit

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 STATUTORY “gross income” to “profit”.  After examining dictionaries in common use (Bouv. L.D.; Standard Dict.; Webster’s Internat. Dict.; Century Dict.), we find little to add to the succinct definition adopted in two cases arising under…

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

By ftsig-admin / September 16, 2024 /

1. Introduction An Employer Identification Number (EIN) is a type of Taxpayer Identification Number (TIN) needed in order for a artificial business entity to open a bank account or get a loan. EINs for artificial entities are issued by the IRS under the authority of 26 C.F.R. §301.6109-1(g)(1)(ii). The IRS Form SS-4 is the application…

Relationship between Anti-Injunction Act and Our Position

By ftsig-admin / September 9, 2024 / Comments Off on Relationship between Anti-Injunction Act and Our Position

When litigating tax issues, the following two important constraints always come into play: 1. Full Payment Rule The Full Payment Rule requires that those who seek refunds of taxes paid in federal district or circuit courts must pay the entire amount in controversy before they may file suit.  This rule was first established by the…

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 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…