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IRS Information Letter on Treatment of Green Card Holders (Noncitizen Lawful Residents) – Release Date: 9/26/2014
The IRS has released this Information Letter 2014-0033, with information about the U.S. tax regime for “green card” holders. The background is that non-citizen resident of the U.S. are subject to U.S. tax. Key excerpts are: An alien individual is classified as a resident of the United States with respect to any calendar year if he […]