How Aliens Who Meet the Presence Test Can STILL file as Nonresident Aliens

By ftsig-admin | August 25, 2024

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…

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