Are you a resident or nonresident alien for U.S. tax purposes? A closer look at the IRS tests

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  • Опубліковано 5 жов 2024
  • This video answers the following: Are you a resident or nonresident alien for U.S. tax purposes? This video also takes a closer look at the IRS tests.
    A list of tax treaties can be found at:
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    The text of most tax treaties can be found at: www.irs.gov/bu...
    What should a foreign visitor to the U.S. know about U.S. taxes?:
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    How are resident and nonresident aliens taxed in the U.S. & what is U.S. source income?:
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КОМЕНТАРІ • 30

  • @alwaysskeptical9826
    @alwaysskeptical9826 Рік тому +3

    Excellent overview. I am studying for my E.A., and your review made perfect sense. Thank you.

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      You're welcome. We're glad you enjoyed our video.

    • @rhenaenunez3250
      @rhenaenunez3250 Рік тому +1

      All the best in your EA exams. I am also doing same and this video was exceptional!

  • @springalot9820
    @springalot9820 Рік тому +4

    Re: Substantial Presence Test & Green Card Test. The number of days in the "U.S". is misleading due to equivocation of the definition of "U.S." "U.S." is actually the District of Columbia. So, the number of days present in the U.S. is actually the number of days in the District of Columbia. In addition, correcting one's status to a "National" from a "Citizen" or a "Resident" will negate the Green Card Test. Not being present in the District of Columbia will negate the Substantial Presence Test. Thus, in these instances, one would be a "nonresident alien' for tax purposes. The government is notorious for the use of equivocation of terms/definitions to elicit confusion and misdirection. Do your homework folks...it will be an eyeopener. Wish lawyers and CPAs would be upfront about this stuff, but of course they benefit from the system.

    • @ajtaranto1989
      @ajtaranto1989 Рік тому

      Yup yup, Revocation of Election pursuant to 6013 g or h that be your way out of tax obligation.

    • @vengeance2825
      @vengeance2825 4 місяці тому

      Agreed.
      Currently, my biggest obstacle is having my bank and private sector payroll company accept a Form W-8ben. This appears to be because of the form rules which shift tax liability to the "withholding agent". I still file a 1040NR at the end of the year.
      I reference my nationality as from the 50 states, i.e., under 8 USC 1101(a)(21).
      What an elaborate deception.

  • @grantyentis5507
    @grantyentis5507 Рік тому +1

    This simply means you did business within the 10 mile square district of Columbia or its possessions or within the US corporate body politic as an elected public official.

    • @eternityseven6200
      @eternityseven6200 Рік тому

      Most people will never innerstand what you stated. Even though its absolutely true and factual.

    • @JN-fc2uz
      @JN-fc2uz 9 місяців тому

      Nicely put...In other words most Americans dont have to pay tax​ unless they elect to do so in which most did just that unknowingly i might add@eternityseven6200

    • @justinschexnayder8485
      @justinschexnayder8485 4 місяці тому

      Correctimundo

    • @justinschexnayder8485
      @justinschexnayder8485 4 місяці тому

      I’m filing my educated return this year

  • @olisakevin4829
    @olisakevin4829 Рік тому +1

    what if the person has been in the US for over 300 days in the last year alone and is married to a US citizen while on f1 visa. does he qualify for the substantial presence test?

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      Thank you for reaching out to us. In order to answer legal questions, we need a good understanding of the facts and circumstances surrounding your situation. To better assist you, we recommend that you set up a consultation with us. You can set up a consultation by clicking on this link.
      ScheduleScottLegalConsultation.as.me/

  • @nadname5291
    @nadname5291 9 місяців тому

    Thank you. I don't understand when my residency starts: at the beginning of the year, or when I arrived in the US. If my first entrance in the US was in Oct 2023 with a Green Card, am I a resident for the entire year 2023 or am I a dual-status alien for 2023?

    • @ScottLegalPC
      @ScottLegalPC  9 місяців тому

      Thank you for reaching out to us. In order to answer legal questions, we need a good understanding of the facts and circumstances surrounding your situation. To better assist you, we recommend that you set up a consultation with us. You can set up a consultation by clicking on this link.
      legalservicesincorporated.com/schedule-consultation/

  • @valeriecuan4189
    @valeriecuan4189 10 місяців тому

    Whats the green card test?

    • @ScottLegalPC
      @ScottLegalPC  10 місяців тому

      Thank you for reaching out. This article may be helpful to you: legalservicesincorporated.com/immigration/do-i-need-to-pass-an-english-language-test-to-get-a-green-card-u-s-citizenship-what-about-the-civics-test/

  • @SarthakJoshi-yl1mb
    @SarthakJoshi-yl1mb 3 місяці тому

    Hello is us permanent resident alience and us green card holder are same

    • @ScottLegalPC
      @ScottLegalPC  3 місяці тому

      A "permanent resident" and "green card" refer to the same status in the US. A green card is the physical card that serves as proof of a person's status as a lawful permanent resident.

    • @SarthakJoshi-yl1mb
      @SarthakJoshi-yl1mb 3 місяці тому

      @@ScottLegalPC can I get permanent residence card ( green card) by investment or not

  • @D-train69
    @D-train69 11 місяців тому

    Are the boundaries of the US the 10 miles by 10 miles of WASHINGTON DC?¿? Because if you consider your self a US CITIZEN then that's applied to the 10 × 10 of WASHINGTON DC.

  • @rhenaenunez3250
    @rhenaenunez3250 Рік тому

    I do have a question: Neither my textbook or your video mentions source of income as it relates to substantial residents. Does this mean that if one satisfies the test for substantial residence - they are required to file taxes despite the source of income - whether US source or not?

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      Thank you for reaching out. We recommend that you reach out to a qualified accountant or tax attorney who will be able to answer your question. You can also find IRS guidance in Publication 519 here: www.irs.gov/forms-pubs/about-publication-519.

  • @clint2321
    @clint2321 Рік тому

    Hey Scott, if my forieng spouse doesn't meet the substantial residence test - does that mean I''m still able to file jointly with, where he doesn't have to pay taxes on his forign income?

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      Thank you for reaching out to us. In order to answer legal questions, we need a good understanding of the facts and circumstances surrounding your situation. To better assist you, we recommend that you set up a consultation with us. You can set up a consultation by clicking on this link.
      legalservicesincorporated.com/schedule-consultation/

  • @jamiecrisp3406
    @jamiecrisp3406 Рік тому

    I am still a bit confused and hopefully someone can answer this for me. My Husband (UK Citizen) will most likely have his green card and move here in December. I currently file HOH and claim my mother as I pay for more than half of the household expenses. If he arrives lets say December 15th will we need to file married joint and have to claim his UK income for all of 2023 or can I still file HOH for the 2023 year?

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      Thank you for reaching out. We recommend that you reach out to a qualified accountant or tax attorney. You can find IRS guidance in Publication 519 here: www.irs.gov/forms-pubs/about-publication-519.

  • @woodspirit98
    @woodspirit98 Рік тому

    My foreign spouse has never been in the US and has been unemployed for a few years. She from the Philippines. Is there any reason I can't file married joint?

    • @ScottLegalPC
      @ScottLegalPC  Рік тому

      Thank you for reaching out to us. In order to answer legal questions, we need a good understanding of the facts and circumstances surrounding your situation. To better assist you, we recommend that you set up a consultation with us. You can set up a consultation by clicking on this link.
      ScheduleScottLegalConsultation.as.me/

    • @woodspirit98
      @woodspirit98 12 днів тому

      Lol. It's impossible for her to get or have an ITIN# as she's never been in the US. As such no SS # until we finish the immigration process.