MathPoetryProseSpanishTax

  • Income earned outside of US by residents and nonresidents

    Residents and nonresidents report foreign earned income differently: residents report worldwide income, while nonresidents report only income from sources in the United States or effectively connected income. You could be a resident and nonresident during the same year (“dual status”), in which case you follow the resident rule while you are a resident, and nonresident rule while a nonresident.

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