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Substantial Presence Test
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is ''not'' a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; it is a form of physical presence test. The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year). An individual who satisfies either one or both of these tests is treated as a resident for tax purposes. Summary of the test Formula used by the IRS The SPT features a number of exemptions. Ignoring the exemptions, the criterion is as follows. Note that the criterion is used to determine residency for tax purposes for people who are not citizens and fail the Green Card Test. * The individual must have been physically present in the United States for at least 31 days in the year for which the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
A Visa
An A Visa is a category of non-immigrant visas allowing travel to the United States issued to ambassadors, diplomats, government officials, and their support staff. Types A-1 The A-1 visa is granted to many people such as ambassadors, ministers, diplomats, consular officers, and their immediate family members. While government officials normally do not qualify for an A-1 visa if they are traveling for non-official, non-governmental purposes, heads of state and heads of government always qualify and must apply for an A visa regardless of their purpose of travel. Visitors on an A-1 visa cannot be tried under US law for a crime, and may travel to and from the country an unlimited number of times. There is no maximum length of stay for individuals admitted on an A-1 visa, and there is no requirement to maintain a foreign residence. A-2 The A-2 visa is granted to certain government officials, employees, their immediate families, and their technical and support staff. This includes milit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United Kingdom
The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the continental mainland. It comprises England, Scotland, Wales and Northern Ireland. The United Kingdom includes the island of Great Britain, the north-eastern part of the island of Ireland, and many smaller islands within the British Isles. Northern Ireland shares a land border with the Republic of Ireland; otherwise, the United Kingdom is surrounded by the Atlantic Ocean, the North Sea, the English Channel, the Celtic Sea and the Irish Sea. The total area of the United Kingdom is , with an estimated 2020 population of more than 67 million people. The United Kingdom has evolved from a series of annexations, unions and separations of constituent countries over several hundred years. The Treaty of Union between the Kingdom of England (which included Wales, annexed in 1542) and the Kingdom of Scotland in 170 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Statutory Residence Test
A statute is a formal written enactment of a legislative authority that governs the legal entities of a city, state, or country by way of consent. Typically, statutes command or prohibit something, or declare policy. Statutes are rules made by legislative bodies; they are distinguished from case law or precedent, which is decided by courts, and regulations issued by government agencies. Publication and organization In virtually all countries, newly enacted statutes are published and distributed so that everyone can look up the statutory law. This can be done in the form of a government gazette which may include other kinds of legal notices released by the government, or in the form of a series of books whose content is limited to legislative acts. In either form, statutes are traditionally published in chronological order based on date of enactment. A universal problem encountered by lawmakers throughout human history is how to organize published statutes. Such publications ha ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Chicago
The University of Chicago (UChicago, Chicago, U of C, or UChi) is a private research university in Chicago, Illinois. Its main campus is located in Chicago's Hyde Park neighborhood. The University of Chicago is consistently ranked among the best universities in the world and it is among the most selective in the United States. The university is composed of an undergraduate college and five graduate research divisions, which contain all of the university's graduate programs and interdisciplinary committees. Chicago has eight professional schools: the Law School, the Booth School of Business, the Pritzker School of Medicine, the Crown Family School of Social Work, Policy, and Practice, the Harris School of Public Policy, the Divinity School, the Graham School of Continuing Liberal and Professional Studies, and the Pritzker School of Molecular Engineering. The university has additional campuses and centers in London, Paris, Beijing, Delhi, and Hong Kong, as well as in downtown ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Washington
The University of Washington (UW, simply Washington, or informally U-Dub) is a public research university in Seattle, Washington. Founded in 1861, Washington is one of the oldest universities on the West Coast; it was established in Seattle approximately a decade after the city's founding. The university has a 703 acre main campus located in the city's University District, as well as campuses in Tacoma and Bothell. Overall, UW encompasses over 500 buildings and over 20 million gross square footage of space, including one of the largest library systems in the world with more than 26 university libraries, art centers, museums, laboratories, lecture halls, and stadiums. The university offers degrees through 140 departments, and functions on a quarter system. Washington is the flagship institution of the six public universities in Washington state. It is known for its medical, engineering, and scientific research. Washington is a member of the Association of American Universiti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Q Visa
Q, or q, is the seventeenth letter of the Latin alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its name in English is pronounced , most commonly spelled ''cue'', but also ''kew'', ''kue'' and ''que''. History The Semitic sound value of Qôp was (voiceless uvular stop), and the form of the letter could have been based on the eye of a needle, a knot, or even a monkey with its tail hanging down. is a sound common to Semitic languages, but not found in many European languages. Some have even suggested that the form of the letter Q is even more ancient: it could have originated from Egyptian hieroglyphics. In an early form of Ancient Greek, qoppa (Ϙ) probably came to represent several labialized velar stops, among them and . As a result of later sound shifts, these sounds in Greek changed to and respectively. Therefore, qoppa was transformed into two letters: qoppa, which stood for the number 90, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
M-1 Visa
The M-1 visa is a type of student visa in the U.S. reserved for international students attending vocational schools and technical schools."You can work in US on a student visa". ''The Economic Times'' (Mumbai, India). June 21, 2004. Application process In order to obtain an M-1 visa for traveling to the United States, a student must present a signed Form I-20 at a United States embassy or consulate in the student's home country. The I-20 is issued by a designated school official, typically the international student adviser, after the student has fulfilled a school's admissions requirements and presented proof of financial resources. Often, the person is a student at a community college or junior college providing vocational training or technical training and awards associate degrees; a vocational high school; a trade school; or a school of non-academic training other than language training. An applicant must have a fixed residence outside the U.S. that the applicant intends to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
J Visa
J, or j, is the tenth letter in the Latin alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its usual name in English is ''jay'' (pronounced ), with a now-uncommon variant ''jy'' ."J", ''Oxford English Dictionary,'' 2nd edition (1989) When used in the International Phonetic Alphabet for the ''y'' sound, it may be called ''yod'' or ''jod'' (pronounced or ). History The letter ''J'' used to be used as the swash letter ''I'', used for the letter I at the end of Roman numerals when following another I, as in XXIIJ or xxiij instead of XXIII or xxiii for the Roman numeral twenty-three. A distinctive usage emerged in Middle High German. Gian Giorgio Trissino (1478–1550) was the first to explicitly distinguish I and J as representing separate sounds, in his ''Ɛpistola del Trissino de le lettere nuωvamente aggiunte ne la lingua italiana'' ("Trissino's epistle about the letters recently added in the It ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
F Visa
In the United States, the F visas are a type of non-immigrant student visa that allows foreigners to pursue education (academic studies and/or language training programs) in the United States. F-1 students must maintain a full course of study. F-1 visas are only issued in U.S. embassies and consulates outside the United States, although extensions of stay and changes of status may be possible within the United States. Prospective F-1 students must apply at the schools and receive a form I-20 in order to apply for an F-1 visa. F-1 students must show that they are able to support themselves during their stay in the U.S., as their opportunities for legal employment are quite limited. F-2 visas are given to dependents of an F-1 student. F-2 visa-holders are prohibited from any form of compensated employment. However, minor children may attend public schools. Finally, the F-3 visa is issued to Canadians and Mexicans who commute across the border to attend American schools. Three types o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
G Visa
A G visa is a category of official visas issued to diplomats, government officials, and international organization employees who are visiting the United States temporarily for a governmental purpose. G visas may also be issued to immediate family members of the principal visa holder. G visas are issued by the United States Department of State. G visas are not issued to heads of state, who are instead granted an A-1 visa. Types There are five visas in the G visa category: ;G-1 :The G-1 visa is for permanent members of a diplomatic mission from a recognized government, who are visiting a specific international organization (and for eligible family members). ;G-2 :The G-2 visa is for official representatives of a recognized government, who are attending meetings at a specific international organization (and for eligible family members). ;G-3 :The G-3 visa is for representatives of a government not officially recognized by the United States (and for eligible family members of the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Resident For Tax Purposes
The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals, Physical presence test, physical presence in a jurisdiction is the main test. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ownership of a home or availability of accommodation, family, and financial interests. For companies, some jurisdictions determine the residence of a corporation based on its place of incorporation. Other jurisdictions determine the residence of a corporation by reference to its place of management. Some jurisdictions use both a place-of-incorporation test and a place-of-management test. Domicile (law), Domicile is, in common law jurisdictions, a different legal concept to residence, though the place of residence and the place of domicile would typically be the same. The criteria for residence in Tax treaty, double t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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