U.S. Federal and State Individual Income Tax Returns

Individuals who earn income that is effectively connected to a U.S. trade or business (e.g. compensation earned while working in the United States, income allocated from U.S. partnerships, etc.) or have U.S. source income that is not effectively connected to a U.S. trade or business (e.g. dividends from U.S. entities or interest from U.S. entities) must generally file a U.S. Individual Income Tax Return and pay tax at applicable Federal individual income tax rates. The type of Federal individual income tax return that is filed and the income that is taxable to the individual is generally dependent upon whether the individual is a U.S. citizen, U.S. green card holder, U.S. resident, U.S. Nonresident or Non-Resident Individuals for Closed-end Fund Investors.