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17621Re: IRS form 4598E put in files by member windandstone

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  • Patrick McKEE
    May 8, 2010

      People living in America might want to RECONSIDER their “beliefs” about “claiming” to be a NONRESIDENT ALIEN since it could very likely mean they have fallen for PATRIOT MYTHOLOGY & it could lead to the award of an INTELLECTUAL Darwin Award.


      WITHHOLDING is for INCOME TAX liability.


      26 USC 3402. Income tax collected at source

      (a) Requirement of withholding

      (1) In general

      Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. [REST OMITTED]

      n) Employees incurring no income tax liability

      Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—

      (1) incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and

      (2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.

      The Secretary shall by regulations provide for the coordination of the provisions of this subsection with the provisions of subsection (f).



      WITHHOLDING is REQUIRED for NONRESIDENT ALIENS, foreign corporations & foreign tax-exempt organizations.


      Subtitle A—Income Taxes




      •Subchapter A—Nonresident Aliens and Foreign Corporations (§§ 1441—1446)

      •Subchapter B—Application of Withholding Provisions (§§ 1451—1465)





      26 USC 7701(a)(16) Withholding agent

      The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.



      26 USC 1441. Withholding of tax on nonresident aliens



      26 USC 1442. Withholding of tax on foreign corporations



      26 USC 1443. Foreign tax-exempt organizations



      26 USC 1461. Liability for withheld tax

      http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001461----000-.htm l


      Have you even been given LEGAL NOTICE that you are an INDIVIDUAL who has an INCOME TAX LIABILITY or is REQUIRED to file an income tax return?


      26 CFR 1.1-1…In general, the tax is payable upon the basis of returns rendered by persons liable therefor (subchapter A (sections 6001 and following), chapter 61 of the Code) or at the source of the income by withholding. [rest omitted]



      26 CFR 31.6001-6   Notice by district director requiring returns, statements, or the keeping of records.

      The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for any of the taxes to which the regulations in this part have application.



      IF NOT, then WHY are you REQUESTING WITHHOLDING and/or filing an income tax return in the first place?




      WARNING Will Robinson!!! WARNING!!! Does NOT compute!


      Patrick in California





      "It ain't what ya don't know that hurts ya. What really puts a hurtin' on ya is what ya knows for sure, that just ain't so." -- Uncle Remus


      --- In tips_and_tricks@yahoogroups.com , "Pj" <smileygirlnow@...> wrote:


      > I am new to the group tryed to search by subject but that failed.  I am interested in the noted form 4598 in the files.  I understand about nonresident alien filings and had seen the 4598 on fam guardian (over a year ago) but when i searched the IRS site it seems the form is no longer available. Please inform me how we currently use this or why, I understand why we send NRA forms to Philadelphia would this be more or less a declaration of non resident alien status?

      > Thanks Dawn


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