Section 25 nonresident aliens passive income capital

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C. SECTION 25: NONRESIDENT ALIENS PASSIVE INCOME CAPITAL GAINS SHARES OF STOCK CAPITAL GAINS OF REAL PROPERTY 6% NRA EB (180 days rule) SEC. 25 A(1) TAXABLE INCOME apply SEC. 24 A SEC. 25 A(2) 20% or 10% GROSS INCOME SEC 24(C) GROSS INCOME SEC 24(D) GSP/FMV/ZV whichever is higher NRA NEB SEC. 25 B 25% GROSS INCOME SEC 24(C) GROSS INCOME SEC 24(D) GSP/FMV/ZV whichever is higher SPECIAL ALIEN INDIVIDUALS 15% GROSS COMPENSATION INCOME OTHER NON- EMPLOYMENT INCOME *observe the Same Position Tax Treatment Rule SEC 24(C) GROSS INCOME SEC 24(D) GSP/FMV/ZV whichever is higher D. SECTION 26: GENERAL PROFESSIONAL PARTNERSHIP - JURIDICAL ENTITY IS EXEMPT - INDIVIDUAL PARTNERS TAXABLE THE SAME WITH THE INDIVIDUALS Legend: NRA EB = NON RESIDENT ALIEN ENGAGED IN BUSINESS NRA NEB = NONRESIDENT ALIEN NOT ENGAGED IN BUSINESS GSP = Gross Selling Price FMV = Fair Market Value ZV = Zonal Value Depends whether the Special Alien individuals is NRA EB or NRA - NEB
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