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Tax Planning Update – U.S. Closer Connection, Form 8840

by cpiwebdesign | May 31, 2017 | Uncategorized

U.S. tax rules contain a mathematical formula to determine tax residency. This formula involves counting the number of days that you are physically present in the U.S. over a three-year period. This residency formula is called the Substantial Presence Test (SPT)....
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