nonresident alien – National Status

What is 26 U.S. Code § 6013(g)?

April 29, 2025

(g) Election to treat nonresident alien individual as resident of the United States (1) In general A nonresident alien individual with respect to whom this subsection is in effect for the taxable year shall be treated as a resident of the United States— (A) for purposes of chapter 1 for all of such taxable year, […]

National's Dictionary

26 U.S. Code § 6013(g)

April 28, 2025

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