The “substantial presence” test often determines whether a nonimmigrant alien individual will be treated as a U.S. resident for federal tax purposes. The test is objective and mechanical. It provides ...

Many people believe they only have to pay taxes to a foreign government if they are legal citizens or permanent residents, but this isn’t always the case. According to the IRS substantial presence ...

Explore the 183-Day Rule—a key criterion for establishing tax residency in many countries. Learn how it's applied in the U.S.

Forbes contributors publish independent expert analyses and insights. Admitted NY Bar and US Tax Court, covers US international tax law. It’s tax filing time and the perfect opportunity to remind ...