knowledge topics

United States Persons

Identify that income tax obligations in the United States are based on citizenship and residency status.
Identify that residency is established on a case-by-case basis.
Define a “United States Person” under the Internal Revenue Code of the United States.¹
Define an “Alien” for United States taxation purposes.²
Explain the tests for determining if an individual is a United States resident for income tax purposes.
- Green Card Test³
- Substantial Presence Test⁴
Explain requirements for an individual who qualifies as a resident of the United States under the Substantial Presence Test to be deemed to be a non-resident due to a “closer connection” to another country.⁵
Identify factors that may establish that an individual has a closer connection to a country outside of the United States.⁵
Identify that United States persons are required to pay tax on their worldwide income.
Identify that United States persons may be required to file an annual tax return to the Internal Revenue Service (IRS).

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Explain

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