10 Questions
What is a requirement for a nonresident alien to be eligible for the credit for the elderly and the education credits?
They must elect to be treated as a U.S. resident
What is a requirement for a nonresident alien to file a U.S. tax return?
They must have earned any wages effectively connected with a U.S. trade or business
What is the general tax rate on most types of U.S. source income received by a foreign taxpayer?
30%
How is a scholarship, fellowship, grant, etc. received by a nonresident alien for activities conducted outside the U.S. treated for tax purposes?
It is treated as foreign source income and not subject to U.S. taxation
According to the Substantial Presence Test, how many days of physical presence in the United States during 2022 are required for a taxpayer to be considered a U.S. resident?
At least 31 days
How are the days of physical presence in the United States counted for the Substantial Presence Test?
Days of physical presence in 2022 are counted, but only 1/3 of the days in 2021 and 1/6 of the days in 2020
What is one way in which a nonresident alien's resident status can be ended?
By either spouse choosing to revoke the nonresident alien's resident status
Which of the following is NOT a way in which a nonresident alien's resident status can be ended?
Earning wages effectively connected with a U.S. trade or business
What is the consequence if either spouse chooses to revoke the resident status of the nonresident alien spouse?
The revocation can be done for any tax year
What is the tax treatment of a scholarship, fellowship, grant, etc. received by a nonresident alien for activities conducted outside the U.S.?
It is treated as foreign source income and not subject to U.S. taxation
Test your knowledge about the IRS IP PIN, a 6-digit number assigned to eligible taxpayers to prevent the misuse of their Social Security numbers on fraudulent federal income tax returns. Learn how the IP PIN helps the IRS verify taxpayer identities and processes tax returns.
Make Your Own Quizzes and Flashcards
Convert your notes into interactive study material.
Get started for free
