Federal Taxation of Non-citizens by Ramin Delavari for EB-5 Visa
non citizen is treated like citizen in terms of taxation
elected to be taxed
substantial presence test
lawful residents
exemptions:  teacher, commuter of Mexico/Canadian, students will meet the test if:
been in US 31 days/year
183/last 3 years full/1/3/1/6
must not have home tax abroad
80,000 exclusion made in foreign country
foreign tax paid
housing abroad.

all income received by residents are taxed on graduated style.

lower rate if treaty exists, or flat 30% for other income line capital asset, dividends, interest
shall pay tax on all business or wage income from a U.S source at graduated rate
not more than 90 days, not more than $3,000, personal services for which no office in U.S or no establishment.

for non-resident aliens who receive income by trade or business with U.S: deductions automatically lowered regardless where:  theft, charitable contributions, personal exemptions (moving expenses)
one exemptions for non-residents.
certificate of compliance (sailing permit)
Expatriation Tax:  penalty for those who renounce and leave U.S to avoid tax.
former 10 years
net worth 500 K or annual of 100 K
inadmissible
exceptions: if parent or child lives there.
social security if agreement, only 1 country.  non citizen who obtained SSN for work will have to pay SS taxes.
liable for gift tax no matter where the gift is located.  Renounced people are also responsible for gift tax.
non citizen liable for the gift if situation in the U.S
between spouses exemption of gift is $100,000
on top of this also need to pay federal taxes.
marital deduction not possible for a surviving spouse who is not U.S citizen.
$60,000 transfer only for non citizen non resident
$13,000 exceptions
double taxation exists between us and other countries.

About