Posted by Dave on January 10, 1998 at 16:51:56:
In Reply to: Re: People in the Several States are Nonresident alien individual! posted by Brenda McCurdy on July 16, 1997 at 15:12:05:
You can claim to be a non-resident alien if you desire, however; §1461 in Subtitle A, Title 26, states clear as a bell - that the only people liable for a tax on income are those people who withhold taxes from people cited in §1441, §1442, §1443. Those people are non-resident aliens, foreign corporations and certain tax-exempt foreign corporations. I, for one, would never claim to be a person liable if I wasn't... Why would you?