Taxation of Non-Resident Aliens
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Multiple Choice
Which of the following is the definition of a non-resident alien for U.S. tax purposes?
- An individual who is not a U.S. citizen or a U.S. resident.
- An individual who is not a U.S. citizen but is a resident of a foreign country.
- An individual who is not a U.S. resident but is a citizen of a foreign country.
- An individual who is not a U.S. citizen or a U.S. resident and is not a citizen of any foreign country.