U.S. Tax Treatment of Non-Resident Aliens

Non-resident aliens (aliens that do not satisfy the green card test and the substantial presence test) are taxed under an entirely separate regime than from the one which applies to U.S. citizens and resident aliens. Under this special regime, income is categorized under two distinct definitions: income which is effectively connected with a U.S. trade or business, and income which is not effectively connected with a U.S. trade or business. Each of these two categories of income is subject to U.S. tax under a different set of rules. We are well versed in these rules.

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