Estate and gift tax considerations for Non-Resident Aliens (NRAs) in the United States are essential to understand, as the U.S. tax system imposes certain obligations and implications on individuals who are not U.S. citizens or residents. Here are some key points to consider:
Estate Tax Considerations: 1. Estate Tax Threshold: - The U.S. imposes estate tax on the transfer of U.S. property by an NRA. -As of the date of this article, the estate tax exemption for NRAs is $60,000, significantly lower than the exemption for U.S. citizens and residents. - Transfers exceeding this threshold are subject to U.S. estate tax. - If the date of death value of the decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of the adjusted taxable gifts, exceeds the filing threshold of $60,000, the executor must file a Form 706-NA for the decedent’s estate. 2. U.S. Situs Property: - The estate tax applies to the value of U.S. situs property owned by NRAs, such as real estate and tangible personal property located in the U.S. - Investments in U.S. corporations may also be included if certain conditions are met. 3. Treaty Provisions: - Some countries have estate tax treaties with the U.S., which may provide relief or alter the taxation rules for NRAs. It's crucial to consider the specific terms of any applicable treaty. 4. Estate Tax Planning: - NRAs may engage in estate tax planning to reduce the impact of U.S. estate taxes. This may involve using trusts or other legal structures. Gift Tax Considerations: The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. Donors who are Non-Residents not citizens of the United States are subject to gift (and generation-skipping transfer (GST)) taxes for gifts made of real and tangible property situated in the United States.Under certain circumstances, nonresidents who are not U.S. citizens are also subject to gift (and GST) taxes for gifts of intangible property. The donor (person making the gift) is generally responsible for paying the gift tax. Under special arrangements the donee (person receiving the gift) may agree to pay the tax instead. Please consult a tax professional if you are considering this type of arrangement. 1. Gift Tax Threshold: - NRAs are subject to U.S. gift tax on transfers of U.S. situs property. - The annual gift tax exclusion for NRAs is $18,000 per donee (as of 2024). 2. Treaty Provisions: - Similar to estate tax considerations, applicable tax treaties may affect the taxation of gifts made by NRAs. 3. Gifts of U.S. Situs Property: - Transfers of U.S. situs property by gift may have tax consequences, and it's important to understand the rules governing such gifts. Compliance and Reporting: 1. Filing Obligations: - NRAs may have specific reporting obligations for estate and gift tax purposes. Compliance with these requirements is crucial to avoid penalties. - If you are a Non-Resident not a citizen of the United States who made a gift subject to U.S. gift tax, you must file a gift tax return (Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return) if some specific requirements are met. 2. Professional Advice: - Given the complexity of U.S. estate and gift tax laws, NRAs are strongly advised to seek professional advice from tax experts or legal professionals specializing in international taxation. Tax laws are subject to change, and it's essential to consult with a tax professional for the most up-to-date and accurate information. Additionally, specific circumstances and individual details can significantly impact tax implications, so personalized advice is crucial for NRAs navigating the U.S. estate and gift tax landscape.
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Non-Resident Aliens (NRAs) in the United States are individuals who do not meet the substantial presence test or the green card test for residency. While NRAs may not be subject to the same tax obligations as U.S. residents, they still have reporting and filing requirements to fulfill. Understanding these obligations is crucial for NRAs to remain compliant with U.S. tax laws.
Income Tax Reporting: NRAs are generally required to report income earned within the United States, whether it is sourced from wages, business activities, investments, or any other source. The Internal Revenue Service (IRS) requires NRAs to use Form 1040NR or 1040NR-EZ to report their income. It's essential to carefully review the instructions provided with these forms to ensure accurate reporting. Tax Treaties: The U.S. has tax treaties with many countries to prevent double taxation and provide certain benefits to NRAs. NRAs should familiarize themselves with the specific tax treaty between the U.S. and their home country to determine how it impacts their reporting obligations and potential tax liabilities. The tax treaty may affect the taxation of various types of income, such as dividends, interest, and royalties. Social Security and Medicare Taxes: In general, NRAs are not required to pay Social Security and Medicare taxes (FICA taxes) on income earned in the U.S. However, certain visa categories or specific circumstances may subject NRAs to these taxes. It's crucial to understand the tax implications associated with the specific visa category and the duration of stay in the U.S. Form W-8BEN: When NRAs receive income subject to withholding, such as interest, dividends, rents, or royalties, they are typically required to provide a Form W-8BEN to the withholding agent. This form certifies the NRA's foreign status and eligibility for reduced withholding rates under a tax treaty, if applicable. Failure to provide this form may result in higher withholding rates. Filing Deadlines: NRAs should be aware of the various filing deadlines associated with their U.S. tax obligations. Generally, the deadline for filing federal income tax returns is June 15th for NRAs, but it's advisable to check for any updates or changes to the deadlines. Extensions may be available, but it is crucial to apply for them in a timely manner to avoid penalties. Non-Resident Aliens in the United States face distinct tax reporting and filing requirements. Staying informed about these obligations, consulting tax professionals, and taking advantage of available resources, such as tax treaties, can help NRAs navigate the U.S. tax system successfully. Adhering to reporting deadlines and fulfilling these requirements is essential to maintain compliance with U.S. tax laws and avoid potential penalties. The United States tax system is complex, with various deductions and credits designed to incentivize specific behaviors and support certain groups. For Non-Resident Aliens (NRAs), navigating the intricacies of the tax code can be particularly challenging. This article aims to shed light on NRA deductions and credits, focusing on the implications and opportunities available to Non-Residents in the United States. Defining Non-Resident Aliens: Non-Resident Aliens are individuals who do not meet the substantial presence test or the green card test for residency in the United States. They are typically individuals living in the U.S. on a temporary basis, such as students, scholars, or individuals with work visas. Deductions for Non-Resident Aliens: 1. Standard Deduction: NRAs are generally not eligible for the standard deduction available to U.S. residents. However, they can still itemize deductions if they have qualifying expenses, such as state and local taxes paid, charitable contributions, or certain unreimbursed medical expenses. 2. Itemized Deductions: Non-Resident Aliens can claim itemized deductions, similar to U.S. residents. Common deductible expenses include medical expenses, state and local taxes, mortgage interest, and certain unreimbursed work-related expenses. 3. Education-Related Deductions: NRAs enrolled in eligible educational institutions may qualify for certain education-related deductions, such as the tuition and fees deduction or the student loan interest deduction. It's essential to review the specific eligibility criteria for each deduction. Credits for Non-Resident Aliens: 1. Foreign Tax Credit: NRAs may be eligible for the Foreign Tax Credit if they have paid income taxes to their home country on income earned in the U.S. This credit helps prevent double taxation on the same income. 2. Child Tax Credit: In certain cases, NRAs with qualifying dependents may be eligible for the Child Tax Credit. However, specific rules and limitations apply, and it's crucial to understand the eligibility criteria. 3. Retirement Savings Contributions Credit: NRAs who contribute to eligible retirement accounts may qualify for the Retirement Savings Contributions Credit. This credit encourages individuals with lower income to save for retirement. 4. American Opportunity Credit: Non-Resident Aliens pursuing higher education in the U.S. may be eligible for the American Opportunity Credit, which provides a tax credit for qualified education expenses. Considerations and Restrictions: It's essential for NRAs to be aware of the limitations and restrictions associated with these deductions and credits. The IRS has specific rules regarding eligibility, income thresholds, and documentation requirements. Seeking professional tax advice or utilizing tax preparation software tailored for Non-Residents can help ensure compliance with U.S. tax regulations. Understanding NRA deductions and credits is crucial for non-residents in the United States to optimize their tax situation and ensure compliance with the Internal Revenue Service (IRS) regulations. NRAs should stay informed about the latest updates in tax laws and seek professional assistance to navigate the complexities of the U.S. tax system successfully. Taxation is a complex and multifaceted aspect of financial management, and when it comes to Non-Resident Aliens (NRAs), the intricacies are further heightened. Non-Resident Alien tax withholding, commonly known as NRA withholding, is a crucial aspect of the United States tax system that applies to individuals who are not U.S. citizens or permanent residents. This article aims to shed light on the nuances of NRA tax withholding, exploring its purpose, regulations, and implications for both employers and non-resident aliens.
Understanding Non-Resident Aliens: Non-Resident Aliens are individuals who do not meet the substantial presence test or the green card test for residency in the United States. The substantial presence test generally involves determining the number of days an individual has been physically present in the country over a three-year period. Those who fail to meet the criteria are considered Non-Resident Aliens for tax purposes. NRA Tax Withholding Overview: NRA tax withholding is designed to ensure that non-resident aliens fulfill their U.S. tax obligations. The Internal Revenue Service (IRS) mandates withholding a portion of certain types of income paid to NRAs to cover their potential tax liabilities. This withholding is primarily applied to income that is considered fixed, determinable, annual, or periodical (FDAP), as well as effectively connected income (ECI). Types of Income Subject to NRA Withholding: 1. FDAP Income: FDAP income includes dividends, interest, rents, royalties, and other fixed or determinable periodic gains, profits, and income. When U.S. entities make payments to non-resident aliens for such income, they are required to withhold a percentage as tax. 2. ECI: Effectively connected income pertains to income derived from business or trade activities conducted within the United States. This type of income is subject to a different set of rules, and NRAs engaged in such activities must file a U.S. tax return. NRA Tax Withholding Rates: The withholding rates for non-resident aliens depend on various factors, including the type of income and any applicable tax treaties between the U.S. and the individual's home country. Generally, the withholding rate for FDAP income is 30%, unless a lower rate is specified in an applicable tax treaty. For ECI, the withholding rate may vary based on the specific circumstances. Tax Treaties and NRA Withholding: The United States has entered into tax treaties with numerous countries to prevent double taxation and mitigate the withholding tax burden on non-resident aliens. These treaties often provide for reduced withholding rates on certain types of income. Employers and payers should be aware of the relevant tax treaties to accurately determine the appropriate withholding rate for a particular NRA. Forms and Compliance: To facilitate proper NRA tax withholding, various forms must be completed and submitted to the IRS. For example, Form W-8BEN is commonly used by non-resident aliens to certify their foreign status and claim treaty benefits. Additionally, Form 1042 is employed by withholding agents to report and remit the withheld taxes to the IRS. Implications for Employers: Employers play a crucial role in complying with NRA tax withholding regulations. Understanding the residency status of employees, accurately determining the type of income subject to withholding, and staying informed about relevant tax treaties are essential for adherence to IRS guidelines. Failure to comply with NRA withholding requirements can lead to penalties and legal consequences. NRA tax withholding is a complex but necessary aspect of the U.S. tax system that seeks to ensure Non-Resident Aliens meet their tax obligations. Employers and payers must navigate a web of regulations, forms, and withholding rates to adhere to IRS guidelines and avoid potential repercussions. As the global economy continues to interconnect, understanding the intricacies of NRA taxation becomes increasingly vital for businesses, tax professionals, and non-resident aliens alike. Tax laws can be complex, and when it comes to Non-Resident Aliens (NRAs) in the United States, understanding the nuances of taxable income is crucial. NRAs are individuals who do not meet the substantial presence test or the green card test, and they must navigate a unique set of rules when it comes to their tax obligations. In this article, we will delve into the concept of taxable income for NRAs, the applicable tax rates, and important considerations for compliance.
Taxable Income for NRAs: Taxable income for NRAs is determined by the Internal Revenue Service (IRS) using a different set of rules compared to U.S. residents. NRAs are generally subject to U.S. income tax on their U.S.-source income. This includes income from employment, business, trade, or investments conducted within the United States. The IRS categorizes the income of NRAs into two main types: effectively connected income (ECI) and fixed or determinable, annual, or periodical (FDAP) income. 1. Effectively Connected Income (ECI): ECI is income that is effectively connected with the conduct of a trade or business within the United States. NRAs with ECI are subject to the same tax rates as U.S. residents. However, they are also entitled to deductions and credits associated with business expenses incurred in the United States. To determine ECI, NRAs must assess the nature of their activities and whether they have a substantial connection to the U.S. trade or business. 2. Fixed or Determinable, Annual, or Periodical (FDAP) Income: FDAP income, on the other hand, includes passive income such as dividends, interest, rents, and royalties. NRAs receiving FDAP income are generally subject to a flat 30% withholding tax, unless a lower rate or exemption applies under an applicable tax treaty. It is important for NRAs to be aware of any tax treaties between their home country and the United States, as these treaties may impact the withholding tax rate. Tax Rates for NRAs: The tax rates for NRAs differ from those for U.S. residents. NRAs with effectively connected income are subject to the graduated tax rates ranging from 10% to 37% (for 2023) depending on the applicable tax bracket and the taxpayer’s filing status (e.g., single, married, head of household, etc.)and the amount of income. However, NRAs with FDAP income face a flat 30% withholding tax, unless a lower rate applies under a tax treaty. Tax Planning and Compliance: For NRAs, tax planning is essential to minimize tax liability and ensure compliance with U.S. tax laws. This may involve exploring applicable tax treaties, claiming deductions related to business expenses, and understanding the implications of dual taxation. Additionally, NRAs must file a U.S. tax return using Form 1040NR or 1040NR-EZ, reporting their income and any applicable deductions or credits. Failure to file taxes or withholding the correct amount of taxes may result in penalties and legal consequences. Navigating taxable income for non-resident aliens in the United States requires a clear understanding of the rules and regulations set by the IRS. NRAs should be diligent in assessing their income sources, determining the nature of their activities, and staying informed about any tax treaties that may affect their tax liability. Seeking professional advice from tax experts can help NRAs ensure compliance and optimize their tax position within the bounds of U.S. tax laws. Navigating the complex landscape of tax and immigration laws can be challenging, especially for individuals who find themselves classified as Non-Resident Aliens (NRAs) in the United States. Determining your NRA status is crucial for complying with tax obligations and avoiding legal complications. In this article, we will explore the key factors that contribute to the classification of Non-Resident Alien status and provide guidance on how to determine your own status.
Understanding Non-Resident Alien Status: Non-Resident Alien (NRA) is a term used by the U.S. government to identify individuals who are not considered U.S. citizens or U.S. Permanent Residents (Green Card holders) and do not meet specific criteria for residency. The determination of NRA status is essential for tax purposes, as NRAs are subject to different tax rules than U.S. residents. Factors Influencing NRA Status: 1. Substantial Presence Test: The Substantial Presence Test is a crucial factor in determining NRA status. If an individual spends a significant amount of time in the United States, they may be considered a resident for tax purposes. The test considers the number of days spent in the U.S. over a three-year period, taking into account both current and prior years. 2. Visa Type: The type of visa an individual holds is another critical factor. Certain visas, such as F, J, M, and Q visas, often categorize individuals as Non-Resident Aliens for tax purposes, even if they meet the Substantial Presence Test. Understanding the implications of your specific visa type is essential in determining your tax status. 3. Green Card Holder Status: U.S. Permanent Residents (Green Card holders) are generally considered U.S. residents for tax purposes. However, the first year an individual obtains a Green Card, they might be considered a Dual-Status Alien, subject to different tax rules. 4. Treaty Benefits: Some individuals may be eligible for tax treaty benefits between their home country and the United States. Tax treaties can impact an individual's NRA status and influence the taxation of specific types of income. 5.Closer Connection Exception: The Closer Connection Exception allows individuals who meet certain criteria to maintain NRA status even if they would otherwise be considered U.S. residents under the Substantial Presence Test. Demonstrating a closer connection to a foreign country is essential in qualifying for this exception. Determining Your NRA Status: 1. Evaluate Your Physical Presence: Calculate the number of days you have spent in the United States over the past three years. Use the Substantial Presence Test to determine whether you meet the criteria for U.S. residency. 2. Review Your Visa Type: Understand the implications of your visa type on your tax status. Certain visas automatically classify individuals as NRAs, while others may require additional considerations. 3. Consider Treaty Benefits: Explore any tax treaties between your home country and the United States that may impact your NRA status or provide specific tax benefits. 4. Examine Green Card Holder Status: If you are a Green Card holder, be aware of the tax implications, especially in the first year of obtaining your Green Card. 5. Closer Connection Exception: If you spend a significant amount of time in the U.S. but maintain a closer connection to a foreign country, you may qualify for the Closer Connection Exception. Document and demonstrate your ties to the foreign country. Determining your Non-Resident Alien status is crucial for complying with U.S. tax laws and avoiding potential legal issues. By understanding the factors that contribute to NRA status and carefully evaluating your own circumstances, you can navigate the complexities of U.S. tax regulations with confidence. If in doubt, seek professional advice from tax experts or immigration attorneys to ensure accurate classification and compliance with the applicable laws. An Introduction to NRA Taxation: Navigating the Complex World of Non-Resident Alien Taxation4/2/2024 The globalized nature of the modern world has led to increased mobility and cross-border interactions. As individuals and businesses traverse international boundaries, the complexities of taxation become a critical consideration. For Non-Resident Aliens (NRAs), understanding the intricacies of taxation in a foreign country is essential. This article provides an introduction to NRA taxation in the US, shedding light on the key concepts and considerations that shape the tax obligations of NRAs.
Defining Non-Resident Aliens: In the context of US taxation, a Non-Resident Alien refers to an individual who is not a U.S. citizen or a U.S. resident but earns income within the United States. Determining one's tax status is crucial, as it affects the filing requirements, deductions, and credits available to the taxpayer. Taxable Income for NRAs: Non-Resident Aliens are subject to U.S. taxation on income derived from U.S. sources. This includes wages, business income, rents, dividends, and certain other types of income earned within the United States. The Internal Revenue Service (IRS) provides guidelines to help NRAs identify and report their taxable income accurately. Tax Treaties: To avoid double taxation and promote international commerce, the United States has entered into tax treaties with many countries. These treaties often provide rules to allocate taxing rights between the U.S. and the taxpayer's home country. Understanding the provisions of these treaties is crucial for NRAs to optimize their tax position. Filing Requirements: Non-Resident Aliens must navigate specific filing requirements to fulfill their tax obligations in the United States. Form 1040NR, U.S. Nonresident Alien Income Tax Return, is the primary document used for this purpose. Depending on their income sources and amounts, NRAs may also be required to file additional forms, such as Form 8843 for exemption claims or Form 8938 for reporting specified foreign financial assets. Withholding and Reporting: Employers and other entities making payments to NRAs are generally required to withhold taxes on certain types of income. This withholding serves as a mechanism to ensure that the IRS receives the appropriate tax revenue. NRAs must also be vigilant in reporting their income accurately to comply with U.S. tax laws. Social Security and Medicare Taxes: While Non-Resident Aliens are generally not subject to Social Security and Medicare taxes, there are exceptions. The rules surrounding these taxes can be intricate, and NRAs should be aware of their specific situations to determine their obligations accurately. Tax Planning for NRAs: Given the complexity of NRA taxation, proper planning is essential to optimize financial outcomes. Seeking professional advice from tax consultants, tax attorneys or certified public accountants with expertise in international taxation can be invaluable for Non-Resident Aliens. This ensures compliance with tax laws and helps leverage available deductions and credits. Navigating the landscape of NRA taxation involves understanding the intricate rules and regulations that govern the U.S. tax system. From determining tax residency status to complying with filing requirements and utilizing tax treaties, NRAs face a unique set of challenges. As the global economy continues to evolve, staying informed about these tax considerations becomes increasingly important for individuals and businesses operating on an international market. As a passionate person, I find the field of law very interesting to work in. It is always in constant evolution and most of the time follows closely the development of human civilization. But during the last decade, we saw how the fast pace of technological advancement created some real challenges for the legal field. All over the world, there were legal professionals and academics that worked closely with governments to figure out a fair way to regulate those new players in the global market, as well as their new tools. But the disruption of the new technology went deeper than many realized at first, and it affected also traditional industries such as the legal industry. The changes in our daily lifestyle, and the way we communicate with each other, create enough pressure to make lawyers rethink how they do business in this new environment. As a result, many law firms and attorneys were forced to modernize their operations and mindset as well, in order to meet up the new requirements of this modern lifestyle. I was not one of them. I saw it coming years before it happened. I have been in awe of technological advancement and research since I was a child and dreamed of flying cars and trips to Mars no later than the year 2000. These are still in the works, but other humanity's dreams have become reality and they changed us forever. Being a futurist or visionary is not a common quality for a lawyer, but in my case, it helped me accept and adapt to the new way of being fast as I saw my personal life change dramatically and molded my work style to match it. That's it. That's my way of doing business. I follow people! And how they want to live their life because working is part of life and should go hand in hand with our lifestyle. The only thing that has not changed yet is our human psychology. Contrary to the development of technology, our brain works on the same foods and chemicals as it worked for at least the last two millennia. Therefore, we are still trying to adjust to this new way of living equipped with the same old way of thinking. There is a need to start to update our mindset as well as our computers. And given that you are reading a lawyer's blog, I invite you to start by looking at your ideas of what a lawyer should be in a new age we are living in. I will start the conversation by saying that maybe a lawyer should be a compassionate person who loves helping out, have an open mind ready to learn new things, and be creative in his or her work to find ways that benefit clients, as well as the society at large. Let go of the idea of a boring man with a dark suit; there is no time to perfect a single skill for a lifetime. We all must learn fast and act quickly. If you meet such a person, for sure he or she will be an interesting person at least, and an efficient, smart, compassionate lawyer at most. FEEL FREE TO CONTACT ME ANYTIME WITH ANY TOPIC SUGGESTIONS THAT MIGHT BE OF INTEREST. Recently, Albania has become an attractive country to relocate to for many foreign entrepreneurs who are looking for a relaxed lifestyle and a warm weather. Albania is a country with beautiful landscapes and low tax rates. As many OECD reports state, it is generally true that small businesses are very sensitive to tax laws and finding a fair and supportive tax system is a big incentive to make them decide to relocate their business. Fortunately, Albania has done a good job so far to make its tax system competitive in Europe, and also attract foreign entrepreneurs and investors to work and live in the country. Many clients contact me to help them set up their Albanian business, and also get more information about the Albanian tax laws. In order to make their decision process easier and smooth, I decided to share below some of the legal requirements to set up a limited liability company in Albania, as one of the main forms of business used by foreigners. By virtue of the Albanian law, every person may establish a commercial company in the form of a Limited Liability Company (in Albanian is named “SH.P.K.”). There are no restrictions in relation to the number, citizenship or the legal form (company or natural person) of the shareholders. However, only a natural person, Albanian or foreigner, may be appointed as administrator of the SH.P.K. The SH.P.K must have the legal seat within Albania and must have a minimum share capital of 1 euro. The SH.P.K acquires legal personality only upon registration with the Commercial Register kept by National Business Center (“NBC”). Upon registration with the Commercial Register, the NBC registers the SH.P.K with the Tax Authorities, Labour Inspectorate and Social and Health Insurance Institute. The documents required for the registration of a SH.P.K with NBC are as follows:
Moreover, depending on the city where the companies will have their office, it will be required to file documents such as office lease and other documents of registration of the companies with the Tax Office of the Municipality in order to be registered for Local Taxes. In regard to the profit tax in Albania, currently are applicable the following thresholds and tax rates: Currently, for the fiscal year 2021, profit tax is applied to companies having a yearly turnover of more than ALL 8 000 000 (approximately EUR 66, 000), to foreign companies having a branch in Albania, and any other persons disregarding their legal form unless they are considered as a small business. The tax rate is as follows: -0% for companies having a yearly turnover up to ALL 14 000 000 (approximately EUR 115,000); -15% for companies having a yearly turnover over ALL 14 000 000 (approximately EUR 115, 000) Also, are expected some changes to the income tax laws in Albania in the near future, and I firmly suggest that any interested party consult a professional to have an updated information before making any decisions. Ndryshe nga perceptimi i përgjithshëm që ekziston në shoqërinë amerikane e më gjerë, ligji tatimor amerikan nuk u imponohet me forcë personave që kanë vështirësi për të paguar barrën tatimore të plotë gjatë një viti të caktuar tatimor. Ligji tatimor amerikan bazohet në Parimin e Aftësisë për të Paguar – “Ability to pay”.
E thënë ndryshe, nëse tatimpaguesi nuk ka mundësi objektive për të paguar detyrimin tatimor të plotë, ligji parashikon metoda e plane pagese të cilat lehtësojnë tatimpaguesin në momente të tilla vështirësie ekonomike. Përveç vështirësive ekonomike, ligji njeh edhe situata të tjera të cilat krijojnë vështirësi në jetën e një individi dhe si rrjedhojë paaftësi të përkohshme për të plotësuar në kohë të gjitha detyrimet tatimore. Psh, probleme me shendetin, largimi në detyrën ushtarake, fatkeqësi natyrore, humbje në familje, etj. Pra, për sa kohë ekziston një arsye madhore e cila nuk varet nga vullneti i tatimpaguesit, ai lehtësohet nga barra tatimore plotësisht, pjesërisht apo përkohësisht, në varësi të situatës që po përjeton. Siç e vini re, ligji tatimor amerikan parashikon shumë situata ku një telefonatë e thjeshtë drejtuar IRS-it mund të shmang një mal me probleme e fatura interesash, apo gjobash të kripura. |
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February 2025
AuthorLareda Zenunaj, LL.M in Taxation |