The Richmond Virginian. (Richmond, Va.) 1910-1920, 1919-06-09

The office of the commissioner OF
internal revenue authorizes the fol-
low ing:
Recent rulings Of the commissioner
Of internal revenue and regulations is
sued by the treasury department tend
to simplify the problem presented to
an employer Of nonresident aliens
who is required to withhold part of
their wages fer income tax purposes
Since no Withholding is required in
the case of resident aliens, 1t becomes
necessary to define the word resi-
dent" The definition formerly given
in r. D 2242 is now wholly super
seeded by the provisions in 7. d 27s4,
and the provisions m regulations 49,
now being Issued (See especially
sections ali to 31s in regulations 40
for the details of this definition
New provisions substitute for form
lo7S new form known as form 1913
revised, the text OF which is different
and the earlier form 1913 should not
now be used in any case. Aliens who
sign form lots revised may be treated
las residents from the time OF such
signing, but the execution of this form
is not necessary. II tho alien executes
any equivalent form of affidavit. or II
lfie tfdSt is toillioitrG ny VIC VA h'IC
presumption set UP in the regula-
tions.
The ruling as to these prescriptions
tis AS follows:
! Art 3f5 Duty of employer to de-
terrnine status of alien employee
Aliens employed in the United State
/ are prina facie regarded as non
residents. IF wages are paid witbou
Withholding the tax, except AS per
| mitted In the following article, ths
employer should be provided with
written proof of the facts which over
come the presumption that such alier
lis a nonresident. Such facts include
the following: ta) Ii an alien has beer
living In the United States for a.
much as one year immediately prior
4 10 the time, he entered the employ
mont of the Withholding agent or l.
he has been regularly employed by :
resident individual or corporation II
the same country for as much as three
months Immediately prior to any pay
nent by the employer. he may bt
treated as resident in the absence o
facts known to the employer show
inns that he is in fact a transient"
Residents.
/ The following articles of regulation
whether n particular empIoye is
resident or not:
Art. 8 II. Allowance rf deduction
and credits to nonresident alien in
dividuai-Enless "A nonresident aliel
individual shall render return o
income as required in article 404. tn
tax shall he collected on the basis o
his gross income not his net income
from sources within the United States
Where "A nonresident alien has yari
Gus sources of income within tn,
United States. so that from any on,
source or from All sources combined
the amount OF income shall call fo1
the assessment of a surtaX. and re
turn of income shall not be filed b,
him or on his behalf the commits
sioner Will cause a return Of incom,
to be made and include therein tn,
income of such nonresident alief
from all sources concerning which M
has information. and ne will assess
tho tax and collect II from one oil
more OF the sources OF income within
the United States of such resident
alien, without allowance for deduc
lions or credits The benefit of the
credits allowed against net income fol
the purpose of the normal tax may
not be received by a non-residen
alien by filing claim with the with
holding agent, hut only by claiming
them upon filing return OF income
except as permitted in article Sl6. Sec
section ZIG of the statute and articles
306 and 307 -
Art, s12. Who is a nonresident
alien hdividual.-'N Nonresident alier
individual (a) whose residence is not
within the United States and (h) who
Sc af ts-N re & az -fntc
Any alien living in the United States
who is not Il mere transient is a resi-
dent OF the United States for pur-
poses OF the income tax. Whether he
rs o transient or not is determined
by his intentions with regard to his
stay. II he lives in the United States
and has no definite intention as to his
stay, he is a resident The best evi-
dence of his intention Is afforded by
the conduct, acts and declarations OF
the alien. The typical transient is
ono who stops for n short time in the
course of journey through the
United States sometimes performing
labor. som etimes not. one who enters
the United States intending only 10
stop long enough to carry out some
purpose. object or plan not involving
an extended stay. A mere floating
intention, indefinite as to time, to re-
turn TO another country Is not suf-
ficient to constitute him a transient
Art. 3l3. Proof of residence OF
alien--An aliens statements as TO his
intention with regard 10 residence are
not conclusive. but when unequivocal
will determine tho question Of his
intention unless his conduct, acts or
other surrounding circumstances con-
tradict the statements 1t rome imes
occurs that an alien who genuinely M