Document Type
Article
Publication Title
Tax Notes
Journal Abbreviation
Tax Notes
Abstract
In the U.S. tax system, foreign students are treated as nonresidents, which perhaps unintentionally places many of them at a disadvantage. This article presents a modest proposal for a new regime under which nonresident alien students may elect to be treated as residents of the United States for federal income tax purposes.
First Page
852
Last Page
853
Publication Date
5-23-2011
Recommended Citation
John A. Bogdanski,
Wanted: "Check-the-Box" Residency for Foreign Students,
131
Tax Notes
852
(2011).
Available at:
https://lawcommons.lclark.edu/faculty_articles/161
Comments
Lewis & Clark Law School Legal Research Paper Series, Paper No. 2011-11