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CITIZENSHIP STATUS v. TAX STATUS
Sunday, February 8, 2015 15:02
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SUMMARY OF CITIZENSHIP STATUS v. TAX STATUS
Below is a table that maps the various “Citizenship status” options in Title 8 of the U.S. Code to a “Income tax status” found in the Internal Revenue Code, which is Title 26 of the U.S. Code. If a column contains the word “yes”, then the citizenship status row and the corresponding tax status column are equivalent to each other from a legal perspective.
Table 2: “Citizenship status” vs. “Income tax status”
| # | Citizenship status | Place of birth | Domicile | Accepting tax treaty benefits? | Defined in | Tax Status under 26 U.S.C./Internal Revenue Code | |||
| “Citizen” (defined in 26 CFR 1.1-1) | “Resident alien” (defined in 26 U.S.C. §7701(b)(1)(A), 26 CFR §1.1441-1(c )(3)(i) and 26 CFR §1.1-1(a)(2)(ii)) | “Nonresident alien INDIVIDUAL” (defined in 26 CFR §1.1441-1(c )(3)) | “Nonresident alien NON-individual” (defined in 26 U.S.C. §7701(b)(1)(B)) | ||||||
| 1 | “U.S. citizen” or “Statutory U.S. citizen” | Anywhere in America | District of Columbia, Puerto Rico, Guam, Virgin Islands | NA | 8 U.S.C. §1401 8 U.S.C. §1101(a)(22)(A) | Yes (only pay income tax abroad with IRS Forms 1040/2555. See Cook v. Tait, 265 U.S. 47 (1924)) | No | No | No |
| 2 | “U.S. national | Anywhere in America | American Samoa; Swains Island; or abroad to U.S. national parents under 8 U.S.C. §1408(2) | NA | 8 U.S.C. §1408; 8 U.S.C. §1101(a)(22)(B); 8 U.S.C. §1452 | No (see 26 U.S.C. §7701(b)(1)(B) ) | No | Yes (see IRS Form 1040NR for proof) | No |
| 3.1 | “national” or “state national” or “Constitutional but not statutory citizen” | Anywhere in America | State of the Union | NA (ACTA agreement) | 8 U.S.C. §1101(a)(21); 8 U.S.C. §1452; 14th Amend., Sect. 1 | No | No | No | Yes |
| 3.2 | “national” or “state national” or “Constitutional but not statutory citizen” | Anywhere in America | Foreign country | Yes | 8 U.S.C. §1101(a)(21); 8 U.S.C. §1452; 14th Amend., Sect. 1 | No | No | Yes | No |
| 3.3 | “national” or “state national” or “Constitutional but not statutory citizen” | Anywhere in America | Foreign country | No | 8 U.S.C. §1101(a)(21); 8 U.S.C. §1452; 14th Amend., Sect. 1 | No | No | No | Yes |
| 4.1 | “alien” or “Foreign national” | Foreign country | Puerto Rico, Guam, Virgin Islands, American Samoa, Commonwealth of Northern Mariana Islands | NA | 8 U.S.C. §1101(a)(3) | No | Yes | No | No |
| 4.2 | “alien” or “Foreign national” | Foreign country | State of the Union | Yes | 8 U.S.C. §1101(a)(3) | No | No | Yes | No |
| 4.3 | “alien” or “Foreign national” | Foreign country | State of the Union | No | 8 U.S.C. §1101(a)(3) | No | No | No | Yes |
| 4.4 | “alien” or “Foreign national” | Foreign country | Foreign country | Yes | 8 U.S.C. §1101(a)(3) | No | No | Yes | No |
| 4.5 | “alien” or “Foreign national” | Foreign country | Foreign country | No | 8 U.S.C. §1101(a)(3) | ||||
Source: http://nesaranews.blogspot.com/2015/02/citizenship-status-v-tax-status.html
