Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:cannotVoteIn |
U.S. elections
|
| gptkbp:contrastsWith |
U.S. citizens
resident aliens |
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code
|
| gptkbp:determines |
substantial presence test
green card test |
| gptkbp:eligibility |
tax treaty benefits
|
| https://www.w3.org/2000/01/rdf-schema#label |
non-resident aliens
|
| gptkbp:mayBeExemptFrom |
gptkb:Social_Security_tax
|
| gptkbp:mayInclude |
gptkb:FATCA_reporting
tourists international students withholding tax temporary workers estate tax on U.S. assets |
| gptkbp:mustFile |
gptkb:Form_1040-NR
|
| gptkbp:notTaxedOn |
worldwide income
|
| gptkbp:requires |
file state tax returns
|
| gptkbp:taxedOn |
U.S.-source income
|
| gptkbp:usedIn |
United States tax law
|
| gptkbp:bfsParent |
gptkb:S_corporation
|
| gptkbp:bfsLayer |
7
|