jamesburrell2 on Nostr: ...

https://burrell-law.com/tax/digital-nomads-us-income-taxation-beware-of-the-substantial-presence-test/ A nonresident alien should be aware of being deemed a US resident (and thus subject to US taxation) even if the nonresident alien is not a “US resident” for immigration purposes. This worse-of-both worlds, i.e. treated like a US resident for income tax but not for immigration, can be decided by what is known as the “substantial presence test:”