Feature Article
Nonresident Aliens Who Own U.S. Real Property: A Primer
The United States (U.S.) tax system allows for residentsi and nonresidentsii to file a federal income tax return and pay any taxes owed by the due date of the return. Though the Internal Revenue Service (IRS) has various tools in its arsenal to go...
Mar/Apr 2022,
Feature Article,
Form 8288-A,
Form 1040-NR,
real estate,
ITIN,
§871(d),
Foreign Investment in Real Property Tax Act,
FIRPTA,
FDAP,
nonresident alien,
IRC 7502,
§1441,
Form 8288