Nonresident alien definition

Nonresident alien means an individual who is not any of the following:
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).
Nonresident alien means those individuals

Examples of Nonresident alien in a sentence

  • Nonresident alien individuals and foreign corporations engaged in trade or business within the United States, under sections 871(b)(1) and 882(a)(1), on taxable income which is effectively connected with the conduct of a trade or business within the United States.

  • Nonresident alien contractors are subject to 30% tax withholding.

  • For all other entities, enter the name of the entity as used to apply for the entity's EIN and the EIN.)Legal Status (Please check one): Individual Owner of Sole Proprietorship Partnership Tax exempt hospital or extended care facility Corporation providing or billing Corporation NOT providing or billing medial and/or health care services Governmental Entity Nonresident alien individual Estate or legal trust Foreign corporation, partnership, estate or trust 4174I/15 (Rev.

  • Nonresident alien If you are a nonresident alien not engaged in trade or business within Puerto Rico, all of your income from sources within Puerto Rico are subject to a fixed tax rate of 29%.

  • Non-resident alien employees who did not receive US source income.


More Definitions of Nonresident alien

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 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 PERSON WHO IS NOT A CITIZEN OR A RESIDENT OF THE UNITED STATES.
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 means a person who is not a citizen of the United States and whose permanent place of abode is not in the United States;
Nonresident alien means an individual who is neither a citizen of the United States nor
Nonresident alien means a person not a citizen of