An overview of the green card test and substantial presence test, the two tests the IRS uses to determine whether a foreign national is a resident or nonresident alien for…
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An overview of how the U.S. taxes foreign nationals who are present in the United States, including both resident and nonresident aliens.
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In general, immigration consequences related to a noncitizen residing and earning income in the United States is dependent on the noncitizen’s legal status or benefit the noncitizen is seeking to…
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