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Code 26 Section 871(b)

In reference to Code 26, and also the 871b code, seems to say that non residents still have to pay tax, correct?

Section 871(b) does indicate that nonresident alien individuals may be subject to taxation under certain conditions. However, as a non-resident alien, you would typically only be required to pay taxes if you are working directly for the federal government or within the geographical area of D.C.

National Status Admin
admin@nationalstatus.info

But it says "within the United States".

The IRS statutes refer to the statutory United States as being primarily the District of Columbia unless a specific section mentions the "50 states." This means that the application of federal income tax is generally limited to the District of Columbia and other U.S. territories, excluding the 50 states of the Union.

National Status Admin
admin@nationalstatus.info
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