Nonresident alien definition

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.


More Definitions of Nonresident alien

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 means a person not a citizen of
Nonresident alien means a person not a citizen of the