Page 54 - International Taxation IRS Training Guides

Individual – Jurisdiction to Tax

 Residency status i s
key to whether U.S. has
jurisdiction to tax
an individual

 To determine whether the U.S. has
jurisdiction to
tax the person in question,
consider the following

issues:

whether the individual is a U.S. citizen,
• Determine
alien, NRA or whether the individual is a bona
resident
fide resident
of a U.S. possession

Alien: lawful permanent U.S. resident (“green
− Resident
card”
holder); satisfies substantial presence test; or elects,
under certain limited circumstances, to be treated as a

resident alien.

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