The Three Types of “foreign persons”

# Name Nonresident Alien NATIONAL Non-Resident Alien OR Nonresident Alien ALIEN Resident Alien 1 International? No Yes Yes 2 IRS pub described in NO IRS publication!  They don’t want you to know! IRS Pub 519 IRS Pub 519 3 Described or defined in 26 U.S.C. §7701(b)(1)(B) 26 U.S.C. §864 26 U.S.C. §7701(b)(1)(A) 4 Tax Return…

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