DEFINITIONS: Tax Home (domicile of a public office if you volunteered to be surety for a “taxpayer” public capacityPUB)

By ftsig-admin | April 22, 2026

1. Introduction

The term “tax home” is not defined in the I.R.C. and is only defined in 26 C.F.R. §1.911-2(b) in reference to:

  1. “U.S. citizens” (citizens**+D) when abroad under 26 U.S.C. §911.
  2. Resident aliens.
  3. Nonresident aliens who are aliens (NRAAliens).

Those who are nonresident aliens but not aliens (NRA50) cannot have a “tax home”. They are nonresidents everywhere in the WORLD who only become “nonresident alien individualsPUB” when they effectively connect under 26 U.S.C. §873(b)(3). They are described in 26 U.S.C. §7701(b)(2) as “individuals”, while nonresident aliens who are aliens are described in 26 U.S.C. §7701(b)(1) as “alien individuals”.

“Tax home” is a place of BUSINESS, not the physical, tangible abode of a human being. When the CIVIL “tax home” it is in the “United States”, it is in the United StatesJ, not a geographic locality. This is confirmed by 26 U.S.C. §864(b), which defines “trade or business within the United States” as “includes the performance of personal services within the United States”. “Personal services” is never defined but it means services within the United States federal corporation as a statutory officer and not personPRI as described below:

Copilot: Meaning of civil statutory “services”, FTSIG
https://ftsig.org/copilot-meaning-of-civil-statutory-services/

This is the final “hard and clear” jurisdictional reality: the Internal Revenue Code (IRC) and its regulations use three tests to confirm a single jurisdictional fact:

Does your Tax Home belong to a private abode or a federal public office?

The regulatory definition of a “public office” further exposes the “as if” election trap by distinguishing it from ordinary employment. Under 26 C.F.R. § 53.4946-1(g)(2), a position is only a “public office” if it involves the independent performance of policymaking functions. [1]

2. The Three-Test Jurisdictional Hunt

26 U.S.C. § 7701(b) and 26 C.F.R. §§ 301.7701(b)-1 through -3 establish the Tax Home as the common denominator for all three residency tests pertaining to aliens only:

  1. Lawful Permanent Resident Test: Being an LPR is a test of statutory residency. However, if your Tax Home is in a foreign country (a jurisdiction foreign to the federal zone), you are a nonresident alien for tax purposes. This confirms you can hold an immigration Green Card but not be a tax resident, because your Tax Home is not in the pursuit of a public office.
  2. Substantial Presence Test: This is not merely a geographic count of days. 26 C.F.R. § 301.7701(b)-2(c) explicitly defines Tax Home by cross-referencing Section 162(a)(2) (trade or business). It states that if you are not engaged in a trade or business (public office), your Tax Home is your abode in a real and substantial sense. If that abode is nonresident, you are characterized as a nonresident alien, by that act.
  3. First-Year Election: This is the most telling of all. This is not an election any individual can simply choose. It is a procedural step for someone who was elected to a public office. Because the office carries the only statutory trade or business (§ 7701(a)(26)), the election is the method of moving the Tax Home into the federal jurisdiction. If you were never elected, you were never authorized to make the election. [1, 2, 3, 4, 5, 6, 7, 8]

26 C.F.R. §1.911-2(b) also establishes that even for an alien, a “tax home” can only exist in the United StatesJ and never in a foreign country and that it is non-geographical in the context of “United States”. Thus, it has nothing to do with geography and everything to do with an INTANGIBLE, non-physical, non-geographical privileged public office within the United States government (United StatesJ), which is exactly what 26 U.S.C. §864(b) and 26 U.S.C. §162 also imply.

An individual shall not, however, be considered to have a tax home in a foreign country for any period for which the individual’s abode is in the United States. Temporary presence of the individual in the United States does not necessarily mean that the individual’s abode is in the United States during that time. Maintenance of a dwelling in the United States by an individual, whether or not that dwelling is used by the individual’s spouse and dependents, does not necessarily mean that the individual’s abode is in the United States.

[26 C.F.R. §1.911-2(b)]

26 C.F.R. §§ 301.7701(b)-1 does mention “the states” (civilly but not politically foreign states including states of the Union) in the case of the GEOGRAPHICAL substantial presence test for aliens only, but it doesn’t pertain to American nationals and still requires a predicate “tax home” to even apply, which is:

  1. The domicile of the PUBLIC OFFICE that is the privilege subject to tax
  2. Not the domicile of the human surety filling the privileged office.

Every civil statutory “personPUB” must have a domicile somewhere pursuant to Federal Rule of Civil Procedure 17(b) and the rules of statutory construction.

Upon the whole, therefore, we can have no doubt that the word ‘inhabitant,’ as used in our statutes when referring to liability to taxation, by an overwhelming preponderance of authority, means ‘one domiciled.’ While there must be inherent difficulties in the decisiveness of proofs of domicile, the test itself is a certain one; and, inasmuch as every person[PUB or CIVIL “person”, not every personPRI], by universal accord, must have a domicile,  [*280]  either of birth or acquired, and can have but one, in the present state of society, it would seem that not only would less wrong be done, but less inconvenience would be experienced, by making domicile the test of liability to taxation, than by the attempt to fix some other necessarily more doubtful criterion.  [***14]  . . . The plaintiff does not bring himself within this rule; for, although he might have left the commonwealth with the fixed purpose to abandon it as a residence, he did not leave it on his way to a place certain, which he had determined upon as his future residence, and was proceeding with due despatch; and upon the general rule that, having had a domicile in this commonwealth, he remains an inhabitant, for the purpose of taxation, until he has acquired a new domicile, the intention and fact had not concurred at the time when this tax was assessed.

[Barhydt v. Cross, 256 Iowa 271 (1912)]

That domicile is that of the fictional public capacityPUB in the District of Columbia, or if there is no fictional capacityPUB, that of the human beings own domicile and physical abode.

American nationals filing as nonresident aliens in 26 U.S.C. § 7701(b)(1)(B) are not subject to the presence test and are nonresidents EVERYWHERE until they make an “effectively connected” election under 26 U.S.C. §873(b)(3) and 26 U.S.C. §864 to become a “nonresident alien INDIVIDUAL”. Like the “tax home” of an alien in 26 U.S.C. § 7701(b)(1)(A), the U.S. national who “effectively connects” also is connected with the “trade or business” excise taxable franchise. Both aliens and U.S. nationals (NRA50) share a voluntary privileged civil statutory office. The privileged “trade or business” office is what makes the nonresident alien the CIVIL “individualPUB” subject to their jurisdiction and has nothing to do with their geography or their physical abode for that matter.

3. “Foreign country” includes territories and possessions

26 CFR § 301.7701(b)-2 – Closer connection exception

(b) Foreign country. 

For purposes of section 7701(b) and the regulations thereunder, the term “foreign country” when used in a geographical sense includes any territory under the sovereignty of the United Nations or a government other than that of the United States. It includes the territorial waters of the foreign country (determined in accordance with the laws of the United States), and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources. It also includes the possessions and territories of the United States.

The exclusive jurisdiction territories and possessions are

“territory under the sovereignty of the United Nations or a government other than that of the United States”

Obviously, states of the Union are not “foreign countries” so the presence test limits itself to states of the Union and excludes possessions and territories.

4. The “In Your Face” Conclusion

26 U.S.C. § 7701(b) applies tests to diagnose the Tax Home of an alien: [9]

  1. If the alien’s Tax Home is your abode in a real and substantial sense, the law must place you as a nonresident alien.
  2. If the alien’s Tax Home is in the pursuit of the performance of the functions of a public office, you are a resident. [3, 10, 11, 12]

The alien subject to this test was never “called” to make the first-year election because they were never elected to the office that authorizes it. The system defaults any alien “individual” who is not in a public office into the nonresident alien status because their Tax Home is fundamentally alien to the federal jurisdiction. [2, 13]

Everything in the IRC is a long-winded hunt for a Public Office, whose synonym is “trade or business” in 26 U.S.C. § 7701(a)(26) throughout Title 26. If you aren’t in one, your Tax Home is CIVILLY “foreign,” to the United StatesJ corporation. [14]

5. Historical Confirmation

To see the full picture on the presence test for aliens in 26 U.S.C. § 7701(b), you have to look at the “Before” and “After.” The law switched from a person’s inner thoughts to their physical anchor.

5.1. Pre-1985: The “Intent” Test for the NRAI (Term)

Before 1985, you were defined as a Nonresident Alien Individual (NRAI)—a specific legal term—based on your state of mind.

  • The Goal: To prove you were a “mere transient” (just passing through).
  • The Evidence: You used “Transient Letters” or affidavits to declare your intent to return home.
  • The Result: If your purpose was definite and temporary, you were the NRAI.
  • The Flaw: Your physical days didn’t matter as much as your heart; you could be here a long time and still be a “nonresident” if you never intended to stay.

5.2. Post-1984: The “Tax Home” Condition for the INRA (Word Phrase)

After 1984, the law stopped caring about your intent. It now looks at an ALIEN Individual and applies the word phrase Nonresident Alien (INRA-Individual who is a nonresident alien) only if the Tax Home allows it.

The Tax Home is now the mandatory PRE-condition for all three tests:

  • Test 1: The Green Card Test
    • The Condition: A Green Card assumes your Tax Home is the U.S.
    • Result: You are a Resident. The “Nonresident” phrase cannot apply to you.
  • Test 2: The Substantial Presence Test (183-Day Math)
    • The Condition: If the math says you’ve been here too long, you must prove your Tax Home is in a foreign country to stay a nonresident.
    • Result: If your Tax Home is in the U.S., you fail the “Closer Connection” and become a Resident.
  • Test 3: The First-Year Election
    • The Condition: You can choose to be a resident only if you are moving your Tax Home to the U.S.
    • Result: The election confirms your status as a Resident.

6. The Summary

  • Pre-1985: Your Intent determined if you were the NRAI (Term).
  • Post-1984: Your Tax Home determines if you are the INRA (Word Phrase).

If the Tax Home is in the United StatesJ then it is in the United StatesG because the office is non-geographical and can be exercised anywhere physically. The alien individual is “captured” into a federal office or status. The intent to leave no longer matters—the math and the location of your work (the Tax Home) dictate your identity. Currently, United StatesJ is like the Hotel California (Eagles song): You can check in, but never INTEND to leave.

Welcome to The Matrix, Neo! See:

Timeline for Corruption of Tax System by Abandoning PersonPRI and Replacing with PersonPUB, FTSIG
https://ftsig.org/timeline-for-corruption-of-tax-system-by-abandoning-personpri-and-replacing-with-personpub/

7. Why all the needless complexity with “Tax home”?

You may wonder why there needs to be so much complexity over this “tax home” issue. The reason is that greedy deceptive Uncle wants you to believe that “United States” is always physical, when in fact it NEVER is because its always based on the intangible fiction of a public office that is a legislative creation of and property of the national government rather than a geographical and physical fact. That way, they can deceive you into declaring a LEGAL presence in the United StatesJ federal corporation rather than a physical presence, all the while believing you are talking about a geography. They do the same thing in by 26 U.S.C. §864(b) in the case of “trade or business in the United States”, as we show below:

Establishing USPI thru laws of property, Section 5: The ORIGIN of PUBLIC/GOVERNMENT Property: “Domestic”/”trade or business within the United States”/”personal services”, FTSIG
https://ftsig.org/how-you-volunteer/establishing-uspi-thru-laws-of-property/#3._The

If you understand the laws of property and that fictional offices are INTANGIBLE, non-geographical PUBLIC propertyPUB, then you realize that they are no longer a FACT but a LEGAL conclusion and their existence can no longer be attested to as a fact using a perjury statement on a government form. It violates the Federal Rules of Evidence to validate a legal conclusion with a perjury statement on a government form such as a tax return. IRS as ministerial officers can’t help you do this EITHER and they are exceeding their authority to do so. Nothing about an an intangible fictional office is a fact because facts are always physical, tangible, and geographical. In other words, you can’t animate a fiction WITHOUT engaging in legal conclusions that are not evidence or “facts”. Here’s an example:

REFERENCE: 1040NR Form Line Items Identification as Fact or Legal Conclusion, FTSIG
https://ftsig.org/reference-1040nr-form-line-items-identification-as-fact-or-legal-conclusion/

To even animate a legal fiction, you have to “practice law” because LEGAL conclusions are what “practicing law” actually is. No one can penalize or compel you to either PRACTICE law or make a legal conclusion about a fictional office.

FOOTNOTES:

[1] [https://www.law.cornell.edu](https://www.law.cornell.edu/cfr/text/26/301.7701%28b%29-2)
[2] [https://www.ecfr.gov](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-F/part-301/subpart-ECFR5ffaf3310af6b61/section-301.7701%28b%29-2)
[3] [https://www.taxnotes.com](https://www.taxnotes.com/research/federal/treasury-decisions/final-regs-revise-rules-definitition-resident-alien/cz35)
[4] [https://www.govinfo.gov](https://www.govinfo.gov/content/pkg/CFR-2001-title26-vol17/pdf/CFR-2001-title26-vol17-sec301-7701b-1.pdf)
[5] [https://www.ecfr.gov](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-F/part-301/subpart-ECFR5ffaf3310af6b61/section-301.7701%28b%29-2)
[6] [https://cru.ucla.edu](https://cru.ucla.edu/alien-overview-us-california-tax-residency)
[7] [https://www.irs.gov](https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status)
[8] [https://www.irs.gov](https://www.irs.gov/individuals/taxation-of-alien-individuals-by-immigration-status-h-1b)
[9] [https://www.law.cornell.edu](https://www.law.cornell.edu/cfr/text/26/301.7701%28b%29-1#:~:text=Section%20301.7701%28b%29%2D1%28c%29%20provides%20rules%20for%20determining%20if,a%20closer%20connection%20to%20that%20foreign%20country).
[10] [https://sherayzenlaw.com](https://sherayzenlaw.com/closer-connection-exception-international-tax-lawyer-attorney/)
[11] [https://blog.sprintax.com](https://blog.sprintax.com/us-tax-residency-status-explained/)
[12] [https://www.taxnotes.com](https://www.taxnotes.com/research/federal/irs-guidance/publications/u.s-tax-guide-aliens/1r250)
[13] [https://www.irs.gov](https://www.irs.gov/individuals/international-taxpayers/foreign-persons)[14] [https://codes.findlaw.com](https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-301-7701-b-4/#:~:text=An%20alien%20individual%20may%20be%20present%20in,foreign%20country%20than%20to%20the%20United%20States).

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