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Unformatted text preview: citizens and individuals who are not U.S. citizens but are considered residents (resident aliens) -Individuals who are not U.S. citizens and who do not qualify as residents may be subject to U.S. tax non-resident aliens are taxed on certain types f income that are received from U.S. sources-Age is not a factor in determining if he or she is a taxpaying entity -...
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- Spring '08