pappu
08-10 10:48 AM
No. It is true to some extent that we are paying more taxes.
Take my case for example. My kid is not an American citizen. She moved with us when she was a baby and H-4 status. So she cannot obtain social security number that is good for "authorized to work". Without the SSN, we were not eligible for certain child tax credit, which was hundreds of dollars. I tried ITIN but I got a formal response from IRS that the child needs to have a SSN to be eligible for the credit.
If you ever filed your tax return yourself and have a kid, you will know what I mean.
good point which has been overlooked.
thus one can say lack of social security numbers for spouse and kids of a high skilled immigrant waiting for gc causes sevaral administrative and taxation issues.
Take my case for example. My kid is not an American citizen. She moved with us when she was a baby and H-4 status. So she cannot obtain social security number that is good for "authorized to work". Without the SSN, we were not eligible for certain child tax credit, which was hundreds of dollars. I tried ITIN but I got a formal response from IRS that the child needs to have a SSN to be eligible for the credit.
If you ever filed your tax return yourself and have a kid, you will know what I mean.
good point which has been overlooked.
thus one can say lack of social security numbers for spouse and kids of a high skilled immigrant waiting for gc causes sevaral administrative and taxation issues.
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Canadian_Dream
06-02 01:56 PM
You are not really screwed if (a big if) somehow you get a chance to file for I-485.
PS: I am not supporting the bill and I hate it as much as you do.
I received good news on June 1, 2007 that my I-140 is approved. It was received by USCIS on May 22, 2007. Then later that day I saw the new immigration bill. If this very unreasonable bill (EB backlog) will be passed the wasting of all the money, time, stress, anxiety and hope towards the GC procedure will make the whole thing look like a bitter joke. This is beyong my wildest imagination on how bad things can go since we are all hard-working and law-abiding legal immigrants. Is it a punishment for being a good member of society?
I'm praying that it will not be given any consideration by those who have powers.
PS: I am not supporting the bill and I hate it as much as you do.
I received good news on June 1, 2007 that my I-140 is approved. It was received by USCIS on May 22, 2007. Then later that day I saw the new immigration bill. If this very unreasonable bill (EB backlog) will be passed the wasting of all the money, time, stress, anxiety and hope towards the GC procedure will make the whole thing look like a bitter joke. This is beyong my wildest imagination on how bad things can go since we are all hard-working and law-abiding legal immigrants. Is it a punishment for being a good member of society?
I'm praying that it will not be given any consideration by those who have powers.
hebron
03-04 03:08 PM
Its about late registered birth certificate... They want some secondary evidence...
Hi TomTancredo (even though I hate the real Tancredo, you seem to be a good person :)),
This is exactly why I asked you if you could share the details of your RFE. My attorney had asked me to submit affidavits from my parents since I did not have birth ceritificate. Is this the same issue with yours? Could you share the details if you don't mind?
Thank you.
Hi TomTancredo (even though I hate the real Tancredo, you seem to be a good person :)),
This is exactly why I asked you if you could share the details of your RFE. My attorney had asked me to submit affidavits from my parents since I did not have birth ceritificate. Is this the same issue with yours? Could you share the details if you don't mind?
Thank you.
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ind_game
05-19 04:54 PM
FINAL UPDATE
HURRAHHHHHHHHHHHHHHHHHHHHYYYYYYYYYYYYYY
My I-485 case got reopened after being in denial status for three months............ My attorney got a letter from USCIS.
::::::::::::::::::To recap::::::::::::::
I went to the Congressional office on 05/14/2009 morning.
Congressional office made a call to Nebraska Service Center regarding the case on the same day afternoon (05/14/2009 afternoon)
USCIS sent letter to my attorney on Friday (05/15/2009).
My attorney received it this morning (05/19/2009).
Looks like magic........Whoever has been working on my case from the past three months made a huge reversal decision in just a few hours on 05/14/2009 afternoon with atmost attention........I like this sudden surge in commitment and care on my case.......
Here is the wording:
Quote""""""""""""""""""""""""
Reference is made to the Notice of Appeal or Motion (Form I-290B) filed on April 23, 2009. You are seeking reopen the decision rendered by USCIS on February 17, 2009, denying application filed by you.
The motion as submitted has been reviewed. It meets the requirements of Title 8, COde of Federal Regulations, $103.5 concerning the proper filing of a motion. Accordingly, the request to reopen the previous decision will be and is hereby granted.
The facts and issues in this matter were properly discussed in the decision, supra, and need not be repeated here as they are a matter of record.
After a complete review of the record of proceedings, including your motion, the grounds for denial have been overcome.
The application will be reopened and the processing continued. Once the processing is completed, you will receive a notice under separate cover.
Sincerely
"""""""""""""""""""""""""""""""""""""Unquote
HURRAHHHHHHHHHHHHHHHHHHHHYYYYYYYYYYYYYY
My I-485 case got reopened after being in denial status for three months............ My attorney got a letter from USCIS.
::::::::::::::::::To recap::::::::::::::
I went to the Congressional office on 05/14/2009 morning.
Congressional office made a call to Nebraska Service Center regarding the case on the same day afternoon (05/14/2009 afternoon)
USCIS sent letter to my attorney on Friday (05/15/2009).
My attorney received it this morning (05/19/2009).
Looks like magic........Whoever has been working on my case from the past three months made a huge reversal decision in just a few hours on 05/14/2009 afternoon with atmost attention........I like this sudden surge in commitment and care on my case.......
Here is the wording:
Quote""""""""""""""""""""""""
Reference is made to the Notice of Appeal or Motion (Form I-290B) filed on April 23, 2009. You are seeking reopen the decision rendered by USCIS on February 17, 2009, denying application filed by you.
The motion as submitted has been reviewed. It meets the requirements of Title 8, COde of Federal Regulations, $103.5 concerning the proper filing of a motion. Accordingly, the request to reopen the previous decision will be and is hereby granted.
The facts and issues in this matter were properly discussed in the decision, supra, and need not be repeated here as they are a matter of record.
After a complete review of the record of proceedings, including your motion, the grounds for denial have been overcome.
The application will be reopened and the processing continued. Once the processing is completed, you will receive a notice under separate cover.
Sincerely
"""""""""""""""""""""""""""""""""""""Unquote
more...
r_mistry
01-14 11:13 AM
How can we find out the current processing date for AP ?
You can check the dates on this link,
https://egov.uscis.gov/cris/jsps/ptimes.jsp
Hope this helps,
You can check the dates on this link,
https://egov.uscis.gov/cris/jsps/ptimes.jsp
Hope this helps,
ragz4u
03-09 08:56 AM
He wants to make sure that atleast 8 members till 1.00 so that amendments can be passed/rejected
Senator Grassley wants an amendment (#6291) that DHS should have more transparency when signing contracts with international firms....nothing to do with us again :(
Senator Sessions wants some amendment for Illegal immigrant detention!
I hope they bring in an amendment for Legal immigrants eventually !
Senator Grassley wants an amendment (#6291) that DHS should have more transparency when signing contracts with international firms....nothing to do with us again :(
Senator Sessions wants some amendment for Illegal immigrant detention!
I hope they bring in an amendment for Legal immigrants eventually !
more...
WillIBLucky
12-18 02:59 PM
I think you do have to change your ideas in this case. Its very simple we cannot do what you plan to do. Lobbying is the only way for us. Illegals did that because they did not anything to loose. We are not in that situation, GC would be nice to have else we can go home or another country and we can survive.
So instead of waisting our time in talking about this, we should try to add members and contribute. I know you are an active member but I am just telling.
first, I don't know what you mean by "Senior Member like you coming up with this idea". Seniority on this site I think is by how long the have been registered. Second, even if it means older members, what does age have to do with this idea?
I have already said that most IV members (clearly you are one) are opposed to this.
My thoughts happen to be different from yours, and I dont plan on changing my ideas anytime soon.
Of course for this to work there has to be a signficant number of participants, otherwise actually nothing is going to work. And even with significant participation, there are no guarantees: look at how many people called Sen Sessions, but still made no difference.
Last, dont you guys get vacation?? Who is talking abut losing money? If you are paid hourly then dont take part.
and if you dont agree you dont need me to tell you dont be a part of this.
But, as mentioned many, many, many times before, I am for this idea, or something that gets attention in a big way.
So instead of waisting our time in talking about this, we should try to add members and contribute. I know you are an active member but I am just telling.
first, I don't know what you mean by "Senior Member like you coming up with this idea". Seniority on this site I think is by how long the have been registered. Second, even if it means older members, what does age have to do with this idea?
I have already said that most IV members (clearly you are one) are opposed to this.
My thoughts happen to be different from yours, and I dont plan on changing my ideas anytime soon.
Of course for this to work there has to be a signficant number of participants, otherwise actually nothing is going to work. And even with significant participation, there are no guarantees: look at how many people called Sen Sessions, but still made no difference.
Last, dont you guys get vacation?? Who is talking abut losing money? If you are paid hourly then dont take part.
and if you dont agree you dont need me to tell you dont be a part of this.
But, as mentioned many, many, many times before, I am for this idea, or something that gets attention in a big way.
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Green.Tech
06-16 08:22 PM
Another paypal contribution on top of the previous amts - just in response to those friendly bumps..
ID - 8U366744YC025615S
Thanks ramaonline!
ID - 8U366744YC025615S
Thanks ramaonline!
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pappu
06-10 01:02 PM
Just to summarize what's going to happen with VB in final Quarter.
Two words: Nothing Positive
CIS and DOS officials are meeting every week after July 07 fiasco. They have a better handle on the visa number utilization than they ever had in the past years. As a result they have max utilization of visa numbers and don't be surprised if DOS decides to move EB2 India and China a month or two back. Neither India EB2 nor China EB2 is going to move past Oct 2004 before Oct 08 bulletin.
That is true and IV core member Nixtor had given details about this visa movement more than a month ago in the all state chapter conference call. This call was strictly for state chapter members of all states. IV core has been meeting DOS and USCIS regularly to find solution to the problems our members have been facing.
Pls take part in the call campaign and contribute funds to be able to find relief.
Two words: Nothing Positive
CIS and DOS officials are meeting every week after July 07 fiasco. They have a better handle on the visa number utilization than they ever had in the past years. As a result they have max utilization of visa numbers and don't be surprised if DOS decides to move EB2 India and China a month or two back. Neither India EB2 nor China EB2 is going to move past Oct 2004 before Oct 08 bulletin.
That is true and IV core member Nixtor had given details about this visa movement more than a month ago in the all state chapter conference call. This call was strictly for state chapter members of all states. IV core has been meeting DOS and USCIS regularly to find solution to the problems our members have been facing.
Pls take part in the call campaign and contribute funds to be able to find relief.
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dtekkedil
09-13 10:01 PM
Paypal Confirmation Number: 7GT536924Y063193D
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gc_peshwa
04-30 02:04 PM
I am done calling all listed republicans :) I thought they are the ones who mattered most as Dems are/will jump into the bandwagon sooner or later.
I am not sure if the senators will ever receive our heartfelt pleas and messages.I pray they do...
I felt like a lobbyist while calling their offices...only that I was lobbying with their staff to pass on the message.. :D
Gist: Some of the staff members (I hope not Senators) THOUGHT CIR==AMNESTY for illegals and told me point blank Senator doesnt support CIR for the same reason. I explained to them CIR is not only about illegals and amnesty and that legal immigrants will be helped a lot. These GC applicants would become their voters in near future.
Here's the status for today
Graham - spoke to staff No position on bill yet
Gregg- spoke to staff member no position sounded like she is faking noting down details
Lugar - spoke to staff promised that Senator is very supportive of CIR left my details
Enzi- spoke to staff member does not support CIR left my details
Ensign-no position on it yet
Hatch-against amnesty left details
John Kyl-supports legal immigration left details
Cornyn-voicemail
McConnell-no position yet left details with his staff
Will run through rest of the list next week.
Thanks to IV. You guys are doing a great job!
I am not sure if the senators will ever receive our heartfelt pleas and messages.I pray they do...
I felt like a lobbyist while calling their offices...only that I was lobbying with their staff to pass on the message.. :D
Gist: Some of the staff members (I hope not Senators) THOUGHT CIR==AMNESTY for illegals and told me point blank Senator doesnt support CIR for the same reason. I explained to them CIR is not only about illegals and amnesty and that legal immigrants will be helped a lot. These GC applicants would become their voters in near future.
Here's the status for today
Graham - spoke to staff No position on bill yet
Gregg- spoke to staff member no position sounded like she is faking noting down details
Lugar - spoke to staff promised that Senator is very supportive of CIR left my details
Enzi- spoke to staff member does not support CIR left my details
Ensign-no position on it yet
Hatch-against amnesty left details
John Kyl-supports legal immigration left details
Cornyn-voicemail
McConnell-no position yet left details with his staff
Will run through rest of the list next week.
Thanks to IV. You guys are doing a great job!
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amit1234
09-11 10:11 AM
A little contribution of $100 for a great effort by IV
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Google Order #720968632428178
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akhilmahajan
12-15 09:26 PM
Moved to MI and applied for license using EAD and expired I-94. Got it for 4 years. I guess I just got lucky.
Thanks.
Thanks.
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let007live4ever
02-06 03:50 PM
I-131 @t Nebraska Center
Receipt Date: 14th Agug
Notice Date: 24th Aug
Received RFE
USCIS received RFE on: 29th Nov
Called them 3 times and everytime the same answer "pending and processing."
Unfortunately my uncle passed away yesteray and I have to travel for the funeral processings. Called USCIS just now and told them to expedite the case. CSR took all the information and told that someone will contact me within 5 business days about case. Hoepfully someone calls/emails and approves my case.
Just wanted to share my experience.
Receipt Date: 14th Agug
Notice Date: 24th Aug
Received RFE
USCIS received RFE on: 29th Nov
Called them 3 times and everytime the same answer "pending and processing."
Unfortunately my uncle passed away yesteray and I have to travel for the funeral processings. Called USCIS just now and told them to expedite the case. CSR took all the information and told that someone will contact me within 5 business days about case. Hoepfully someone calls/emails and approves my case.
Just wanted to share my experience.
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ameryki
01-19 11:39 AM
Hello Rameshk75,
Thank you very much for your reply. It gave me a mental peace. Do anyone believe if I go to the local office on next tuesday they will do something for me ?
i don't think going to local office is going to help. be patient you should get it. In my case it took almost 4 weeks since it got approved to physically receive AP. Although I don't know how long my lawyer held it prior to mailing it to me.
Thank you very much for your reply. It gave me a mental peace. Do anyone believe if I go to the local office on next tuesday they will do something for me ?
i don't think going to local office is going to help. be patient you should get it. In my case it took almost 4 weeks since it got approved to physically receive AP. Although I don't know how long my lawyer held it prior to mailing it to me.
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funny
09-11 07:17 PM
I am in too...its not going to harm anything...
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farhad
08-19 09:04 AM
I am out of state visa screened nurse after having a hard time passing the cgfns and other reqirment my sponser has filed me I-140 on 31th april 2007, I dont know why but they didnt give me the center name in which they file the petition, or recipt no., my questions are:
how long will it take to recieve the GC?
do you think the condition will improve for RNs in the future?
how can I find my case number without asking my sponser?
how long will it take to recieve the GC?
do you think the condition will improve for RNs in the future?
how can I find my case number without asking my sponser?
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wandmaker
03-12 11:19 AM
It is very easy to contradict or find errors.
No body is getting paid here to have a tester test it.
Yes I like the idea of donor for paid members. There are 31000 members not even 2500 members are contributing. This is one way of making them pay for the services or the info you get from the forum.
Actual ball park is 300-350 members, who actually come forward for all campaigns and contribute, and around 50 one-timers.
No body is getting paid here to have a tester test it.
Yes I like the idea of donor for paid members. There are 31000 members not even 2500 members are contributing. This is one way of making them pay for the services or the info you get from the forum.
Actual ball park is 300-350 members, who actually come forward for all campaigns and contribute, and around 50 one-timers.
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diptam
07-06 12:48 PM
For last few year...
"Backlog - retrogression - Can't process more than 1 case in 1 week, have patience guys...."
And Today ...
"Yes we can process 25000 cases in 48 hrs , that's called efficiency "
An we keep on accepting whatever is slapped on us and who knows what will be said to us in future.... "guys go home" ???
I wonder what.....something is coooking and they will be some changes soon. I have a feeling they are in fear of the lawsuit and media coverage as this thing has in fact taken off....
"Backlog - retrogression - Can't process more than 1 case in 1 week, have patience guys...."
And Today ...
"Yes we can process 25000 cases in 48 hrs , that's called efficiency "
An we keep on accepting whatever is slapped on us and who knows what will be said to us in future.... "guys go home" ???
I wonder what.....something is coooking and they will be some changes soon. I have a feeling they are in fear of the lawsuit and media coverage as this thing has in fact taken off....
gc_chahiye
07-24 12:15 PM
From what I understand many 485 applications(not all)received in accordance to the June bulletin MAY have been preassigned a visa number(from the leftover 60,000 visas) NOT an approval.
source of this information?
Although they are not supposed to pre assign numbers without name checks etc, is'nt it obvious that they might have done that??. They have a lot of cases to approve until Sept 30(from that 60,000 number)
no its not obvious. They have a big backlog of 485s still, and that 60,000 visa numbers can be used up without them having to assign some of those numbers to June 07 filers. See the ombudsmans report for details. If anything, they'll keep some of those visa numbers for people who have been in namecheck long enough, and are expected to get out soon.
there are too many people in teh system already!
source of this information?
Although they are not supposed to pre assign numbers without name checks etc, is'nt it obvious that they might have done that??. They have a lot of cases to approve until Sept 30(from that 60,000 number)
no its not obvious. They have a big backlog of 485s still, and that 60,000 visa numbers can be used up without them having to assign some of those numbers to June 07 filers. See the ombudsmans report for details. If anything, they'll keep some of those visa numbers for people who have been in namecheck long enough, and are expected to get out soon.
there are too many people in teh system already!
gc_maine2
04-04 10:27 AM
:confused::confused:
I am excerpting Internal Revenue Code Section 1361 below:
Internal Revenue Code
� 1361 S corporation defined.
(a) S corporation defined.
(1) In general.
For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.
(2) C corporation.
For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.
(b) Small business corporation.
(1) In general.
For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�
(A) have more than 100 shareholders,
(B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,
(C) have a nonresident alien as a shareholder, and
(D) have more than 1 class of stock.
(2) Ineligible corporation defined.
For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�
(A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,
(B) an insurance company subject to tax under subchapter L,
(C) a corporation to which an election under section 936 applies, or
(D) a DISC or former DISC.
There is no mention here that the "resident" must be a permanent resident.
Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:
Reg �1.871-2. Determining residence of alien individuals.
Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357
(a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.
(b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.
Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:
Reg �1.871-4. Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.
(b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted.
(1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.
(c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.
In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.
Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!
Very good info, thanks for the posting. BUt its still not clear whether the spouse who is on EAD and does not work at all or for that matter 6 months in a given year, will she/he be eligible for setting up a S -corp??
Thanks
sree
I am excerpting Internal Revenue Code Section 1361 below:
Internal Revenue Code
� 1361 S corporation defined.
(a) S corporation defined.
(1) In general.
For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.
(2) C corporation.
For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.
(b) Small business corporation.
(1) In general.
For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�
(A) have more than 100 shareholders,
(B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,
(C) have a nonresident alien as a shareholder, and
(D) have more than 1 class of stock.
(2) Ineligible corporation defined.
For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�
(A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,
(B) an insurance company subject to tax under subchapter L,
(C) a corporation to which an election under section 936 applies, or
(D) a DISC or former DISC.
There is no mention here that the "resident" must be a permanent resident.
Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:
Reg �1.871-2. Determining residence of alien individuals.
Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357
(a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.
(b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.
Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:
Reg �1.871-4. Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.
(b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted.
(1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.
(c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.
In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.
Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!
Very good info, thanks for the posting. BUt its still not clear whether the spouse who is on EAD and does not work at all or for that matter 6 months in a given year, will she/he be eligible for setting up a S -corp??
Thanks
sree
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