871

Local 871's activist efforts advocate for people both within the entertainment industry and the general working population to keep us all safer, healthier and able to enjoy a better quality of life. 2 days agofind expert resources on irc section 871, regarding tax on nonresident alien individuals. Section 871, here on tax notes.com.

Year 871 (dccclxxi) was a common year starting on monday of the julian calendar. A nonresident alien (nra) who makes a valid election under irc section 871 (d) to treat rental income as effectively connected income must file form 1040-nr. Internal revenue code § 871.

§ 1.871-1 classification and manner of taxing alien individuals.