The information contained in this publication is provided for general informational purposes only and is based on U.S. income tax law applicable to taxable years ending on or before December 31, 2016. It is not intended to be and should not be construed as “written advice concerning one or more federal tax matters” subject to the requirements of Section 10.37(a)(2) of Treasury Department Circular 230.

Since tax laws change frequently, the application of the information contained within this publication to specific situations should only be determined through consultation with your tax advisor. You are strongly encouraged to consult with your tax advisor prior to undertaking any significant financial transactions.

Zander Sterling, LLC is a CPA firm focused exclusively on global mobility tax matters impacting employers and employees. Accordingly, it does not provide legal services.

Introduction

The information contained in this publication is provided for general informational purposes only and is based on U.S. income tax law applicable to taxable years ending on or before December 31, 2016.

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Chapter 1 – U.S. Tax Status:  Nonresident Alien or Resident Alien

  • Aliens
  • Alien Classifications:  Nonresident, Resident and Dual-Status
    • Nonresident Alien
    • Resident Alien
    • Dual-Status Alien
  • U.S. Tax Residency Tests
    • Lawful Permanent Resident Test
    • Substantial Presence Test
  • Special Elections
    • Election to Be Treated as a Resident Alien for Part of Arrival Year (First Year Only)
    • Election to Treat Nonresident Alien Spouse as a Resident (Married Taxpayers Only)
    • Election to Treat Dual-Status Alien as a Full-Year Resident (Married Taxpayers Only)
  • Tax Treaty:  Residency Tie-Breaker
  • U.S. Residency Termination.
    • Tax Residents Meeting the Lawful Permanent Resident test (i.e., green card test)
    • Tax Residents Meeting Only the Substantial Presence Test
    • Tax Residents Meeting Both the Green Card and Substantial Presence Tests
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Chapter 2 – Nonresident Aliens

  • Filing Status
  • Personal Exemptions
  • Income Subject to U.S. Taxation
    • Sourcing of Income
  • Taxation of U.S. Source Income
    • Income Effectively Connected with a U.S. Trade or Business
    • Income Not Effectively Connected with a U.S. Trade or Business
  • Tax Credits
  • Income Tax Treaties
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