How To

Instructions on how to do various things.

HOW TO: How to Reject All Privileges in a Tax Return Filing

January 16, 2025

SOURCE: 1040-NR Attachment, Form #09.077, Section 2, Form 1;https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf EDITORIAL: This 1040NR attachment applies to those who: This page is…

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…

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…

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…

HOW TO: How to Change the Status of a TIN

July 21, 2024

1. Introduction The status of a Taxpayer Identification Number is controlled by the following regulation: 26 CFR § 301.6109-1 –…

HOW TO: How to Aver Your Status as a Fourteenth Amendment “nonresident alien”

July 21, 2024

Source: Non-Resident Non-Person Position, Form #05.020, Section 11.1; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf 1. Introduction Those claiming “nonresident alien” status must invoke it properly…