2 Rhoades & Langer, U.S. Int'l Tax'n & Tax Treaties § 23.01

Summary

• [1] Income Tax Coverage

   

  General Rule: IRC Section 7701(b) establishes the guidelines for determining when an alien individual is a resident for federal income tax purposes,1 subject, however, to such modifications as U.S. treaties may authorize.2

  IRC Section 7701(b) provides an objective definition of a resident alien individual. An individual who is neither a citizen of the United States nor a resident alien under the statutory definition is a nonresident alien.3 That rule leaves U.S. Nationals4