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Wednesday, March 9, 2011

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If foreigners earn in the U.S. subject to U.S. income tax. But the tax depends on whether the resident alien individual or foreign financial institution. One important step for professionals who came representatives of various occupations to find out.

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There are two tests to determine whether a foreign resident alien. Analysis of the "green card test" in the first of any legal immigration status under U.S. foreign occupier, are permanent residents who are legally resident U.S. tax. One must abandon this status or cancel it.

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The second test requires some effort to calculate. The training of agents to work with the deployment. "The substantial presence test" on the number of foreigners already in the United States, including the District of Columbia, as well as the property of U.S. airspace or territorial waters.





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