Nonresident alien means an individual who is not any of the following:
Nonresident alien. A nonresident alien who receives no earned income from the Employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3) of the Code).
Nonresident alien as used herein shall have the meaning set forth in Regulations Section 1.409A-1(j). In the event of any corporate spinoff or merger, the determination of which employees meet the requirements of Section 416(i)(1)(A)(i), (ii) or (iii) of the Code without regard to Section 416(i)(5) of the Code for any calendar year shall be determined in accordance with Regulations Section 1.409A-1(i)(6).
Examples of Nonresident alien in a sentence
Nonresident alien contractors are subject to 30% tax withholding.
Nonresident alien individuals and foreign corporations engaged in trade or business within the United States, under sections 871(b)(1) and 882(a)(1), on taxable income which is effectively connected with the conduct of a trade or business within the United States.
Nonresident alien If you are a nonresident alien not engaged in trade or business within Puerto Rico, all of your income from sources within Puerto Rico are subject to a fixed tax rate of 29%.
Nonresident alien independent contractors must also submit a Form 8233 to claim tax treaty benefits.
Enter the tax determined in Part II, line 1 of the return and fill in the "Nonresident alien" Oval on this line.
More Definitions of Nonresident alien
Nonresident alien means:
(1) An individual who is not a citizen of the United States and who is not domiciled in the United States.
(2) A corporation incorporated under the law of any foreign country.
(3) A corporation organized in the United States, beneficial ownership of which is held, directly or indirectly, by nonresident alien individuals.
(4) A trust organized in the United States or elsewhere if beneficial ownership is held, directly or indirectly, by nonresident alien individuals.
(5) A partnership or limited partnership organized in the United States or elsewhere if beneficial ownership is held, directly or indirectly, by nonresident alien individuals.
Nonresident alien means those individuals
Nonresident alien means a person who is not a citizen or a resident of the United States.
Nonresident alien means those individuals from other nations who can provide documentation from the Bureau of Citizenship and Immigration Services evidencing permanent residency status in the United States. For the purposes of this chapter, a “nonresident alien” shall be considered a “nonresident.”
Nonresident alien means a nonresident alien (within the meaning of section 7701(b) of the Code) who either (1) receives no earned income (within the meaning of section 911(d)(2) of the Code) from the Company or any Affiliate that constitutes income from sources within the United States (within the meaning of section 861(a)(3) of the Code) or (2) receives earned income (within the meaning of section 911(d)(2) of the Code) from the Company or any Affiliate that constitutes income from sources within the United States (within the meaning of section 861(a)(3) of the Code) all of which is exempt from United States federal income tax under an applicable tax convention or treaty.
Nonresident alien means an individual who is neither a citizen of the United States nor
Nonresident alien is an employee described in Code §410(b)(3)(C).