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Income Tax
Dear Sirs,
Your site appears to be very informative however there appears to be an anomaly in stating who is liable for tax on worldwide income.
The two paragraphs headed NON-RESIDENT and TAX TREATY imply that tax on worldwide income is only payable by permanent residents of USA (US citizens and green card holders) whereas the
IRS site says that anyone meeting the substantial presence (eg.183
day test) is liable for tax on world wide income. I would welcome your comments.
Terry Bannigan
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