TEST FOR RESIDENT ALIEN STATUS

For individuals who are not U.S. citizens, Code Section 7701(b) provides rules for determining whether the U.S. will treat them as resident aliens (and thus generally subject their worldwide income to U.S. income tax). I recently prepared a map of the test for a client – for those who are interested it can be accessed here (http://tinyurl.com/5sqf58).

Please note that this is an expandable map and works well with recent versions of Adobe Acrobat or Adobe Reader. It may not work with non-Adobe PDF readers.