The Treasury and IRS have announced a new exception from filing that will eliminate the filing requirement for nonresident alien individuals who are required to file a return under the present regulations solely because they earn wages that are effectively connected with a United States trade or business in the tax year. The new exception will only apply to those nonresident alien individuals who earn wages that are less than the amount of one personal exemption.

The Regulations incorporating the exception will apply to tax years beginning on or after January 1, 2006.

...back to 3 November 2005

Further information:
Elimination of Filing Requirement for Nonresident Alien Individuals with United States Source Effectively Connected Wages below the Personal Exemption Amount

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