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
                                        
                                        
                                         | 
                            
| 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
                                        
                                        
                                         | 
                            
| https://www.w3.org/2000/01/rdf-schema#label | 
                                    
                                        
                                            
                                            non-resident aliens
                                        
                                        
                                         |