How to File Returns
ELECTIONS: When “gross income” includes more than profit
SOURCE: Gross Income Worksheet, 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 the…
Read MoreSocial 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…
Read MoreHow 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…
Read MoreHow 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…
Read MoreOn 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…
Read MoreRequirement 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…
Read MorePROOF OF FACTS: Proof that Your Human Labor May Not Lawfully Appear as Income on Your 1040NR Tax Return Without Your Consent
The following quotation appears on our IRS Form 8275 attached to the 1040NR filing described in: Procedure to File Returns, Form #09.075** (Member Subscriptions)https://sedm.org/product/procedure-to-file-tax-returns-form-09-075/ Below is the text, appearing in Part IV of IRS Form 8275 included with the above: For a detailed explanation of the above, see: Proof that Involuntary Income Taxes on Your…
Read MorePROOF OF FACTS: There is NO LAW that permits an American National as a Nonresident Alien to Elect to be a U.S. person if they are NOT married to one
If all citizens of foreign nations can participate in the tax system, then so can ALL citizens of the nation of the United States. HOWEVER, in the famous U.S. Supreme Court case of Cook v. Tait, 265 U.S. 47 (1924) heard by no less than former President Taft, SCOTUS acknowledged the ability of ANYONE, including an American…
Read MoreSEDM How to File Materials
Sovereignty Education and Defense Ministry (SEDM), a friend of ours, offers the following materials describing how to file 1040NR returns:
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