Resident Individual [S-82]
Introduction: Section 81—Resident and non-resident persons.— (1) A person shall be a residentperson for a tax year if the person is —(a) a resident individual, resident company or resident associationof persons for the year; or(b) the Federal Government. Types of Residential Status–(S-81) a) Resident Individual [S-82] i. Not based on Nationality, based on Physical Presence … Read more