Posts Tagged ‘citizen’

It seems that every day there is some announcement about U.S. immigration policy or immigration reform. It also seems that with every such announcement, immigration lawyers are flooded with inquiries by the documented and undocumented, as well as their U.S. citizen friends, seeking ways to take advantage of this perceived newfound benefit. Unfortunately, some “immigration advisors” also get those inquiries and seek to take advantage of what to them is a golden opportunity to reap great financial rewards from those who can ill afford the loss. The desperate, the poor and uninformed are easy prey for those notarios, “immigration advisors,” or others involved in the unauthorized practice of law.

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Guest Blogger: Melinda Fellner Bramwit

As a general rule, U.S. citizens and U.S. tax “residents” are subject to U.S. federal income tax on their respective worldwide income irrespective of source.  An individual who is neither a U.S. citizen nor resident is generally subject to U.S. income tax only with respect to certain types of U.S. source FDAP income (fixed determinable annual or periodical) and ECI income (effectively connected with a U.S. trade or business.)

The key determinant of U.S. federal income tax liability is, therefore, residence of the taxpayer.

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