Why You as an American National are a Nonresident Alien

TABLE OF CONTENTS:

Root Metaphor: Two Buildings, Two Doorways
Minimal Working Ontology
Dependency Chain
Counter‑Categorical Warnings
Common Errors
Staged Learning Sequence
Diagram Plan
Examples that Anchor Abstractions
Final Synthesis
One‑Page Onboarding Handout
Diagram — PRI → PUB Capacity Transitions
Flowchart — §7701(b) → §871 / §873 Interaction
Training Script for Teaching Beginners
Further reading and research

Onboarding readers into the subject using a metaphor‑first approach.

1. Root Metaphor: Two Buildings, Two Doorways

Imagine the United States as a campus with two separate buildings:

Building PRI — the political building. Entry requires political status: CitizenPRI or NationalPRI.
Building PUB — the civil/administrative building. Entry requires civil capacity: personPUB, taxpayerPUB, residentPUB.

A nonresident alien is simply someone who:

Stands outside Building PUB, and
Has not walked through the PUB doorway (citizenPUB or residentPUB), and
Retains their political identity in Building PRI.

Thus, an American National who never elects into PUB capacity is automatically a nonresident alien in the civil/administrative sense.

This is not a moral judgment. It is a positional description.

2. Minimal Working Ontology

ContextPRI — Political context; constitutional rights; inherent status.
ContextPUB — Civil/administrative context; statutory privileges; benefits and burdens.
personPRI — A human being with political rights; not a statutory creation.
personPUB — A civil office created by statute; a franchise identity.
citizenPUB — A civil status defined in 8 U.S.C. 1401 and incorporated into Subtitle A.
residentPUB — A domicile‑based civil status defined in 26 U.S.C. 7701(b)(1)(A).
nonresident alien — Defined negatively in 26 U.S.C. 7701(b)(1)(B): not a citizenPUB and not a residentPUB.
American National — A political national (8 U.S.C. 1101(a)(22)) who may or may not elect civil capacity.

3. Dependency Chain

Context determines whether civil jurisdiction is possible.
- ContextPRI → no statutory jurisdiction.
- ContextPUB → statutory jurisdiction possible.
Capacity determines the type of jurisdiction.
- personPRI → constitutional/common‑law jurisdiction.
- personPUB → statutory/administrative jurisdiction.
Status determines the scope of jurisdiction.
- taxpayerPUB → Subtitle A.
- employeePUB → Subtitle C.
- residentPUB → domicile‑based statutes.
Nonresident alien status arises only when:
- You are not a citizenPUB, and
- You are not a residentPUB.

Thus, an American National who has not elected into PUB capacity is necessarily a nonresident alien in the statutory sense.

4. Counter‑Categorical Warnings

Do not split the term “nonresident alien.” See:
PROOF: “nonresident alien” does NOT equal “nonresident” + “alien” by statutory construction rules
https://ftsig.org/proof-nonresident-alien-does-not-equal-nonresident-alien/
- It is not “nonresident” + “alien.”
- It is a unified statutory term of art.
Do not confuse political nationality with civil citizenship. See:
Why You are a Political Citizen but Civil Non-Citizen, National, and Nonresident Alien, Form #05.006
https://sedm.org/Forms/05-MemLaw/WhyANational.pdf
- NationalPRI ≠ citizenPUB.
Do not confuse POLITICAL citizen* with CIVIL citizen**+D. See:
Writing Conventions On This Website, Section 1.2: Citizenship Terms
https://ftsig.org/introduction/writing-conventions-on-this-website/#1.2._Citizenship
- The POLITICAL citizen* is the one mentioned in the constitution.
- The CIVIL citizen**+D is a political citizen who made a First Amendment ELECTION to join the body politic as a LEGAL member.
- The Political Questions Doctrine forbids judges from confusing the two or making the First Amendment election FOR you as a “parens patriae”.
  https://www.law.cornell.edu/wex/political_question_doctrine
Do not assume that being born in a State makes you a residentPUB.
Authorities on “resident”, Family Guardian Fellowship
https://famguardian.org/TaxFreedom/CitesByTopic/resident.htm
- ResidencePUB is a civil domicile election, not a biological fact.
Do not assume that human beings are listed in 26 U.S.C. 1.
The “Trade or Business” Scam, Form #05.001
https://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdf
- Subtitle A applies to civil offices, not biological persons.

WARNING: If you don’t understand these things, a JUDGE will eat your lunch!

5. Common Errors

These are the predictable misunderstandings new readers make:

“Nonresident alien” does not mean foreigner; it means outside PUB capacity.
Nonresident Alien Position Course, Form #12.045
https://sedm.org/LibertyU/NRA.pdf
“Alien” in Subtitle A means not a citizenPUB, not “not American.”
“Resident” means civil domicile election, not physical location. See:
Acquiring a “Civil Status”, FTSIG
https://ftsig.org/civil-political-jurisdiction/acquiring-a-civil-status/
“Citizen” in Subtitle A means civil franchise member, not political citizenPRI. See:
Nationality, Citizenship, and Tax Status–How they Differ, FTSIG
https://ftsig.org/civil-political-jurisdiction/nationality-citizenship-and-tax-status-how-they-differ/
“Income” in §61 means IncomePUB, not constitutional IncomePRI. See:
Journey to Sixteenth Amendment, Fed Reserve, Section 2: The TWO types of Taxable “Income” in American Law, FTSGI
https://ftsig.org/history/journey-to-16a-fed-reserve-nnot/#2._The
“U.S. person” is a public officePUB, not a biological human. See:
U.S. Person Position, Form #05.053
https://sedm.org/uspersonposition
“Domestic” means internal to the federal franchise, not “inside the country.” See:
DEFINITIONS: Domestic, FTSIG
https://ftsig.org/definitions-domestic/
You’re being tricked into volunteering with Words of Art and legal sophistry:
Invisible Consent, FTSIG
https://ftsig.org/how-you-volunteer/invisible-consent/

This section prevents 90% of early confusion.

“In order to even BEGIN to understand what’s going on in the world right now, you have to be open to the idea of unlearning almost everything you were taught up to now because most of it is LIES (Form #05.014).”
[SEDM]

6. Staged Learning Sequence

Stage 1 — Understand the Two‑Building Metaphor

Grasp the difference between political identity (PRI) and civil identity (PUB).

REFERENCE: PersonPRI/PersonPUB: A Capacity-Based Doctrinal Framework for Constitutional Governance
https://ftsig.org/personpri-personpub-a-capacity-based-doctrinal-framework-for-constitutional-governance/

Stage 2 — Learn the Negative Definition

A nonresident alien is defined only by what it is not.

26 U.S.C. 7701(b)(1)(B)
https://www.law.cornell.edu/uscode/text/26/7701

Stage 3 — Map American National → Nonresident Alien

If you are an American National and have not elected PUB capacity, you satisfy the negative definition.

Nonresident Alien Position Course, Form #12.045
https://sedm.org/LibertyU/NRA.pdf

Stage 4 — Understand How Elections Occur

Filing forms, claiming benefits, or accepting PUB privileges can create personPUB.

How American Nationals Volunteer to Pay Income Tax, Form #08.024
https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf

Stage 5 — Understand How Jurisdiction Attaches

Jurisdiction attaches only to PUB capacity, not PRI identity.

HOW TO: Understanding Jurisdiction
https://ftsig.org/how-to-understanding-jurisdiction/

7. Diagram Plan

Two Buildings Diagram
- PRI Building vs PUB Building.
- Doorways labeled citizenPUB and residentPUB.
Capacity Flowchart
- personPRI → no statutory jurisdiction.
- personPUB → statutory jurisdiction.
Negative Definition Diagram
- citizenPUB (excluded)
- residentPUB (excluded)
- Remaining category = nonresident alien.
Election Pathways Diagram
- How one becomes personPUB.
- How one remains personPRI.
Jurisdiction Attachment Diagram
- Context → Capacity → Status → Jurisdiction.

8. Examples that Anchor Abstractions

Example 1 — The American National Who Never Files
- Born in a State.
- Never claims federal civil benefits.
- Never elects residentPUB.
- Result: nonresident alien.
Example 2 — The American National Who Files a 1040
- Filing a 1040 is an election into personPUB.
- This creates taxpayerPUB.
- Result: residentPUB for Subtitle A purposes.
Example 3 — The American National Who Files a 1040NR
- Filing a 1040NR is an affirmation of nonresident alien status.
- Still personPRI unless other elections are made.

An American National is a political identity. A nonresident alien is a civil description defined by exclusion from citizenPUB and residentPUB. When an American National does not elect into PUB capacity, they automatically fall into the statutory category of nonresident alien.

This is not a transformation of identity. It is a mapping of political reality onto civil definitions.

The key is the dependency chain:

Context → Capacity → Status → Jurisdiction

If you remain in ContextPRI, you never acquire CapacityPUB, and therefore never become citizenPUB or residentPUB. By the negative definition in 26 U.S.C. 7701(b)(1)(B), you are therefore a nonresident alien.

This framework preserves clarity, avoids category errors, and coherently aligns with everything on the FTSIG.org website.

If you refuse to take responsiblity for yourself and for learning these basic truths, here is the inevitable result God promises:

“My people are destroyed for lack of knowledge. Because you have rejected knowledge, I also will reject you from being priest for Me; Because you have forgotten the law of your God, I also will forget your children.”

[Hosea 4:6, Bible, NKJV]

If you think education is expensive, the price of ignorance is higher. If you only care about the HOW and not the WHY question, you’ll be a deer in the headlights when the first problem occurs implementing the HOW. The only person you should be mad at for paying too much taxes is yourself. The jailhouse door is WIDE open, friends!:

Why Some People Get Mad at Us or This Site, FTSIG
https://ftsig.org/why-some-people-get-mad-at-us-or-this-site/

The main enemy on this website is not the government or the IRS. It is human ignorance, apathy, and vanity. More at:

Authorities on why we must PERSONALLY learn, follow, and enforce man’s law and God’s law, SEDM
https://sedm.org/home/why-we-must-personally-learn-follow-and-enforce-the-law/

10. One‑Page Onboarding Handout

NONRESIDENT ALIEN (NRA) — BEGINNER ONBOARDING SHEET

Core Idea A nonresident alien is any human being outside federal civil jurisdiction unless they voluntarily enter it through statutory activities or elections.

I. Jurisdictional Architecture

Political layer (PRI): States of the Union, the People, constitutional sovereignty.
Civil/statutory layer (PUB): Federal franchises, benefits, elections, and statutory “individual/person” capacity.

Key Point: Federal tax obligations arise only in the PUB layer.

II. What “Nonresident Alien” Actually Means

It is a compound statutory term, not two adjectives.

A person is an NRA if they are:

Not a U.S. citizen, and
Not a resident under §7701(b) (substantial presence test).

But political status and statutory status are distinct:

Two Types of NRAs

NRAᴾ (Political NRA):
- A U.S. national domiciled in a state of the Union
- Has no civil statutory capacity unless voluntarily elected
NRAᴰ (Statutory NRA Individual):
- A foreign national or anyone who enters PUB capacity
- Taxable only on ECI or elected benefits

III. How PUB Capacity Is Created

You enter PUB capacity only by voluntary statutory activity, such as:

Using SSN/TIN for federal benefits
Electing deductions under §873
Engaging in ECI under §864(b)
Filing forms that assert “individual/person” status
Accepting federal privileges or subsidies

IV. Tax Consequences

NRAᴾ:
- No civil statutory obligations
- No “U.S. person” status
NRAᴰ:
- Taxable only on ECI or elected benefits
- Must file 1040NR if PUB capacity is triggered

V. The Mental Model

Status: PRI (political) vs. alien
Capacity: PUB (civil) only if elected
Classification: NRAᴾ vs. NRAᴰ
Trigger: Voluntary statutory activity
Taxation: Only PUB capacity is taxable

11. Diagram — PRI → PUB Capacity Transitions

Code

                HUMAN BEING
                    │
                    ▼
        ┌───────────────────────────┐
        │   POLITICAL CAPACITY (PRI)│
        │   - State national        │
        │   - Constitutional person │
        └───────────────────────────┘
                    │
                    │  (No federal civil jurisdiction)
                    ▼
        ┌───────────────────────────┐
        │   VOLUNTARY ACTIONS       │
        │   - SSN/TIN use           │
        │   - Federal benefits      │
        │   - §873 elections        │
        │   - ECI under §864(b)     │
        │   - Filing as “individual”│
        └───────────────────────────┘
                    │
                    ▼
        ┌───────────────────────────┐
        │   CIVIL CAPACITY (PUB)    │
        │   - “Individual”          │
        │   - “Person”              │
        │   - Franchise participant │
        └───────────────────────────┘
                    │
                    ▼
        ┌───────────────────────────┐
        │   TAX CONSEQUENCES        │
        │   - ECI taxable (§871)    │
        │   - Deductions (§873)     │
        └───────────────────────────┘

12. Flowchart — §7701(b) → §871 / §873 Interaction

Code

START
  │
  ▼
Is the human being a NATIONAL OF THE UNITED STATES (political citizen*)?
  │
  ├── YES → Political Status = PRI
  │         │
  │         ▼
  │   Has the person ELECTED CIVIL FRANCHISE STATUS
  │   (civil citizen** + D)?
  │         │
  │         ├── YES → Enters CIVIL CAPACITY (PUB)
  │         │         Status = “U.S. person” under §7701(a)(30)
  │         │         Apply §1, §61, §6012 (full Subtitle A)
  │         │
  │         └── NO → Remains in PRI capacity
  │                   Classification = NRAᴾ (political nonresident alien)
  │                   │
  │                   ▼
  │           Does the NRAᴾ engage in STATUTORY ACTIVITY
  │           creating PUB capacity (ECI, §873 election, SSN/TIN use)?
  │                   │
  │                   ├── YES → PUB capacity created
  │                   │         Classification = NRAᴰ (statutory NRA individual)
  │                   │         ▼
  │                   │   Apply §871(b) / §873 if ECI
  │                   │   Apply §871(a) if FDAP only
  │                   │
  │                   └── NO → No PUB capacity
  │                             No Subtitle A liability
  │
  └── NO → Person is a FOREIGN NATIONAL (alien)
            │
            ▼
      Apply §7701(b) substantial presence test
            │
            ├── Meets test → Resident alien
            │                 Apply §1, §61, §6012
            │
            └── Fails test → NONRESIDENT ALIEN (statutory)
                              │
                              ▼
                      Does the NRA have ECI under §864(b)?
                              │
                              ├── YES → §871(b) taxation
                              │         - Graduated rates
                              │         - Deductions allowed (§873)
                              │
                              └── NO → §871(a) taxation
                                        - 30% FDAP withholding
                                        - No deductions

Structural Notes for Experts

1. “National of the United States” = political citizen*

This is the constitutional status (PRI). It does not create civil franchise capacity.

2. “Civil citizen + D” = franchise participant

This is the statutory status (PUB). It is created only by voluntary election or statutory activity.

3. NRAᴾ vs. NRAᴰ

NRAᴾ = political nonresident alien (state national with no PUB capacity)
NRAᴰ = statutory nonresident alien individual (PUB capacity triggered)

4. §7701(b) applies only to PUB‑layer persons

Political nationals (PRI) are not residents or nonresidents under §7701(b) until they elect civil capacity.

13. Training Script for Teaching Beginners

INTRODUCTION

“Today we’re learning the nonresident alien concept. The key idea is simple: federal tax law only applies to people who enter federal civil jurisdiction. A nonresident alien is anyone outside that jurisdiction unless they voluntarily step into it.”

STEP 1 — Explain Jurisdiction

“Think of the United States as having two layers:

A political layer (states, the People)
A civil statutory layer (federal franchises)

Tax law operates only in the civil layer.”

STEP 2 — Define ‘Nonresident Alien’

“A nonresident alien is not a citizen and not a resident under §7701(b). But this term is a compound statutory classification, not plain English.”

STEP 3 — Distinguish NRAᴾ vs. NRAᴰ

“Some NRAs are political — state nationals. Others are statutory — foreign nationals. Only statutory NRAs have federal tax obligations.”

STEP 4 — Show How PUB Capacity Is Created

“You enter federal civil jurisdiction only by voluntary statutory activity: using federal benefits, filing certain forms, claiming deductions, or engaging in ECI.”

STEP 5 — Explain Tax Consequences

“If you don’t enter PUB capacity, you’re an NRAᴾ — no federal civil obligations. If you do, you’re an NRAᴰ — taxable only on ECI or elected benefits.”

STEP 6 — Reinforce the Mental Model

“Status is political. Capacity is civil. PUB capacity is voluntary. Taxation follows capacity, not geography.”

CLOSING

“The nonresident alien concept is simply a jurisdictional map. Once you see the layers, everything else becomes straightforward.”

14. Further reading and research

Foreign Tax Status Information Group (FTSIG)-focuses exclusively on foreign tax status, including nonresident alien
https://ftsig.org
How American Nationals Volunteer to Pay Income Tax, Form #08.024
https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf
Nonresident Alien Position Course, Form #12.045
https://sedm.org/LibertyU/NRA.pdf
Non-Resident Non-Person Position, Form #05.020-exhaustive memorandum of law on the nonresident alien position
https://sedm.org/nonresidentnonpersonposition
Proof that American Nationals are Nonresident Aliens, Form #09.081
https://sedm.org/Forms/09-Procs/ProofAnNRA.pdf
Rebutted False Arguments About the Nonresident Alien Position When Used by American Nationals, Form #08.031
https://sedm.org/Forms/08-PolicyDocs/RebArgNRA.pdf