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U.S. Nonresident


Foreign individuals who are non-citizens, do not have a U.S. Green Card, or meet the substantial presence test will generally be considered nonresidents of the U.S. Nonresident individuals are generally taxable only on their:


  1. Income effectively connected to a U.S. trade or business (e.g. compensation earned while working in the U.S. or earnings from U.S. partnerships or closed-end U.S. real estate funds) at graduated individual income tax rates, and
  2. U.S. source income not effectively connected to a U.S. trade or business (for example dividends or interest from U.S. entities) at a flat 30% tax rate unless the individual can utilize an income tax treaty which reduces the 30% tax rate to a lower treaty rate. The U.S. income tax treaties should be consulted as certain nonresident individuals may also be allowed an exclusion from U.S. income taxation if certain parameters are achieved.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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