Many people believe they only have to pay taxes to a foreign government if they are legal citizens or permanent residents, but this isn’t always the case. According to the IRS substantial presence ...
On May 22, 2024, the IRS issued Notice 2024-44 (reproduced here), which once again extends the phase-in for Section 871(m) withholding. Broadly speaking, foreign persons may be subject to a 30% ...
You will be considered a Resident for tax purposes if you pass the Substantial Presence Test for the previous tax year. To meet this test, you must be physically present in the United States for at ...
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