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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 Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, 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 United States Department of the Treasury, 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 funded over a fifth of the Union's war expens ... [...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 ... [...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 Northwestern Europe, off the coast of European mainland, the continental mainland. It comprises England, Scotland, Wales and Northern Ireland. The UK includes the island of Great Britain, the north-eastern part of the island of Ireland, and most of List of islands of the United Kingdom, the smaller islands within the British Isles, covering . Northern Ireland shares Republic of Ireland–United Kingdom border, a land border with the Republic of Ireland; otherwise, the UK is surrounded by the Atlantic Ocean, the North Sea, the English Channel, the Celtic Sea and the Irish Sea. It maintains sovereignty over the British Overseas Territories, which are located across various oceans and seas globally. The UK had an estimated population of over 68.2 million people in 2023. The capital and largest city of both England and the UK is London. The cities o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Statutory Residence Test
A statute is a law or formal written enactment of a legislature. Statutes typically declare, command or prohibit something. Statutes are distinguished from court law and unwritten law (also known as common law) in that they are the expressed will of a legislative body, whether that be on the behalf of a country, state or province, county, municipality, or so on. Depending on the legal system, a statute may also be referred to as an "act." Etymology The word appears in use in English as early as the 14th century. "Statute" and earlier English spellings were derived from the Old French words ''statut'', ''estatut'', ''estatu,'' meaning "(royal) promulgation, (legal) statute." These terms were in turn derived from the Late Latin ''statutum,'' meaning "a law, decree." 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, whi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Chicago
The University of Chicago (UChicago, Chicago, or UChi) is a Private university, private research university in Chicago, Illinois, United States. Its main campus is in the Hyde Park, Chicago, Hyde Park neighborhood on Chicago's South Side, Chicago, South Side, near the shore of Lake Michigan about from Chicago Loop, the Loop. The university is composed of an College of the University of Chicago, undergraduate college and four graduate divisions: Biological Science, Arts & Humanities, Physical Science, and Social Science, which include various organized departments and institutes. In addition, the university operates eight professional schools in the fields of University of Chicago Booth School of Business, business, Crown Family School of Social Work, Policy, and Practice, social work, University of Chicago Divinity School, divinity, Graham School of Continuing Liberal and Professional Studies, continuing studies, Harris School of Public Policy, public policy, University of Chi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Washington
The University of Washington (UW and informally U-Dub or U Dub) is a public research university in Seattle, Washington, United States. Founded in 1861, the University of Washington is one of the oldest universities on the West Coast of the United States. The university has a main campus located in the city's University District. It also has satellite campuses in nearby cities of Tacoma and Bothell. Overall, UW encompasses more than 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. 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 Universities. According to the National Science Foundation, UW spent $1.73 billion on research and develo ... [...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. In common with other glyphs derived from the Proto-Sinaitic script, the letter has been suggested to have its roots in Egyptian hieroglyphs. 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 th ... [...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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
J Visa
A J-1 visa is a non-immigrant visa issued by the United States to research scholars, professors and exchange visitors participating in programs that promote cultural exchange, especially to obtain medical or business training within the U.S. All applicants must meet eligibility criteria, English language requirements, and be sponsored either by a university, private sector or government program. J-1 visa holders must usually return home for two years following visa expiration so they impart cultural knowledge learned in the United States. In 2022, the State Department issued 284,486 J-1 visas, with a visa approval rate of 88.8%. Between 2001 and 2021, there were 6,178,355 J-1 visas issued by the State Department. In 2023, there were 4,209 J-1 visa sponsors. Certain J-1 categories saw increased percentage increase in visas between 2021 and 2022. For example, The J-1 Visa for Summer Work/Travel increased 134% from 39,647 to 92,619. J-1 Teachers increased 467% from 719 to 4,076. In ... [...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, although extensions of stay and changes of status may be possible within the United States. Prospective F-1 students must apply to a school 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. Types There are three types of F visas ... [...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 th ... [...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 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 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 double taxation treaties may be different from those of d ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
