Foreign Estate Sample Clauses

Foreign Estate. Non-resident and Resident Alien Defined: An individual whose residence is not within the United States and who is not a U.S. Citizen is a non-resident alien. An alien is considered a U.S. Resident and is not subject to the withholding provision discussed in item 3 if the alien: (1) is a lawful permanent resident of the Guest Roomed States at any time during the calendar year ("green card" test), or (2) meets a "substantial presence" test for the calendar year. For more information on resident and non-resident status, the tests for residence and the exceptions to them, see Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens. If the OWNER checked item 1 a through 1 d, complete item 2 below. If the OWNER checked item 1 e through 1 i, complete item 3 below.