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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
The bona fide residence test, like the physical presence test, comprises one way that an individual can qualify for the foreign earned income exclusion from United States income tax. In order to qualify for the bona fide residence test, an individual needs to reside in a foreign country for an uninterrupted period that includes an entire tax year.
U.S. State Nonresident Withholding Tax is a mandatory prepayment of tax of individuals or entities that are not resident in the state.A common example of this is the taxation of oil and natural gas royalty interest revenue.
The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals, physical presence in a jurisdiction is the main test. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ...
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The gain realized on the sale of a principal residence is not taxable. A gain realized on the sale of other real estate held at least 30 years, however, is not taxable, although this will become subject to 15.5% social security taxes as of 2012. (There is a sliding scale for non-principal residence property owned for between 22 and 30 years.)
Section 153 of the Federal Immigration Act of 1990 provides Special Immigrant Juvenile Status (SIJS) to undocumented children who (1) are under 21, (2) are unmarried, (3) have been abandoned, neglected or abused by at least one birth parent, (4) have been declared dependent on the juvenile court (often through a guardianship proceeding) or deemed eligible for long-term foster care, and (5) for ...
U.S. permanent resident card (Form I-551) or temporary I-551 stamp U.S. travel document serving as a re-entry permit (Form I-327) or refugee travel document (Form I-571) U.S. advance parole authorization (Form I-512), temporary protected status document (Form I-512T), or employment authorization document (Form I-766) annotated "valid for re ...