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QUESTION 1: Can U.S. nationals abroad and filing as nonresident aliens claim treaty benefits? ANSWER 1: Here’s the clean, legally grounded answer — and it cuts through a lot of confusion that comes from mixing immigration status with tax‑treaty status. Short answer: No. U.S. nationals abroad cannot claim treaty benefits, even if they file as…
INTRODUCTION: This series of questions establishes that if you are filing as a “nonresident alien” who is an American national of “U.S. national” under 22 C.F.R. §51.1 and 8 U.S.C. §1101(a)(22) then: They are FREE AS A BIRD! Unless of course they make “trade or business” elections by pursuing privileged deductions under 26 U.S.C. §873(b)(3).…
INTRODUCTION: The following form on our website takes the position that all earnings of a U.S. national who makes no elections are “excluded”. Attachment to 1040NR Return for U.S. national filing as a “Nontaxpayer” and Private Party, FTSIGhttps://ftsig.org/attachment-to-1040nr-return-for-us-national-filing-as-a-nontaxpayer/ If you would like a PROCESS that applies this article to computing your taxable income as an…
1. VERBIAGE TO USE IN A MANDATORY ATTACHMENT TO THE APPLICATION Dear sir, I’m not interested internal policy that might implement banking discrimination, but in faithfully complying with the minimum requirements of what the law allows. Thank you kindly for your excellent customer services and your compliance with the law. I look forward to receiving…
Table of Contents: 1. INTRODUCTION: Those in government and the legal profession intent on stealing your property, illegally enlarging their power, or exploiting your legal ignorance to deceive you into doing something they want without authority or compensation will frequently engage in sophistry to disguise the nature of you activities. For an explanation of sophistry,…
TABLE OF CONTENTS: 1. PROCEDURE: 2. AUTHORITIES: 3. FORMS: 4. BACKGROUND: The 1040NR filing procedure on this site: 5. EQUITY JURISDICTION OVER TAX REFUND SUITS: 5.1. Introduction An equity approach only applies to matters involving the proprietorial powers over public property and privileges dispensed to American nationals (U.S. nationals) who are NRA50 or even abroad…
TABLE OF CONTENTS: “The rich rules over the poor,And the borrower is servant to the lender.”[Prov. 22:7, Bible, NKJV] “The State in such cases exercises no greater right than an individual may exercise over the use of his own property when leased or loaned to others. The conditions upon which the privilege shall be enjoyed being…
INTRODUCTION: The main subject of this debate is SOVEREIGN POWER v. PROPRIETARY POWER. You can find an article how to discern the two below: HOW TO: How to distinguish “sovereign power” from “proprietary power” in the context of taxation, FTSIGhttps://ftsig.org/how-to-how-to-distinguish-sovereign-power-from-proprietary-power-in-the-context-of-taxation/ If you would like to know how to apply this information to the filing of…
1. INTRODUCTION This article provides information useful in distinguishing “taxpayers” from “nontaxpayers” in the case of “nonresident aliens” as described but not defined in 26 U.S.C. §7701(b)(3)(B). “Revenue Laws relate to taxpayers [instrumentalities, officers, employees, and elected officials of the national Government] and not to non-taxpayers [non-resident non-persons domiciled in states of the Union without the exclusive…
INTRODUCTION: Microsoft Copilot. This interchange establishes that: More on this subject at: QUESTION 1: Is income taxation within the exclusive jurisdiction of a constitutional state among ONLY “nationals of the Untied States” under 26 U.S.C. 873 standing on land protected by the constitution a “sovereign power”? Note that I’m not talking about aliens abroad or…