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Non-Residential Alien Tax – a non –resident alien tax is a government tax of a person, not of this country, income or assets. The non –resident alien tax is divided into two categories. .effectively connected, and none effectively connected. Effectively connected income is taxed at a graduated rate, just as resident US citizens are. Taxed. None effectively connected income is taxed at a flat rate of 30 percent (or lower treaty rate), and the non residents are not allowed any deductions on none effectively connected income. Non effectively connected is also known as “fixed determinable, annual or periodical (FDAP) |