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

%1lNN2 ALAElNO
tends his stay to be transient may put
off his departure from time to time
by reason of changed conditions re-
naming a transient though living in
the United States for a considerable
time. The fact that an aliens family
lis abroad does not necessarily indi-
cate that he is a transient rather than
Ia resident An alien who enters this
country intending TO make his home
I IN a foreign country as soon as he has
accum ulated sum of money sufficient
ito provide for his journey abr DAD is to
be considered transient, provided
his expectation in this regard may
reasonably, considering the rate OF his
Saving, be fulfilled wi5ksln: a: corapar92
lively short time
Art. 3l4 Loss of residence by
alfen-~It will be presumed that an
allen who has established residence
In the United States. as outlined
above, continues to be resident until
/ he or his family evidence an Intention
ITO change their residence to another
! country by starting to remove. Thus,
| alien residents who, following the
| armistice agreement of Nov amber II,
1918. take steps toward returning to
their countries. as by applying for
passports, may for the purpose OF
within gliding be regarded as residents
for that portion Of the taxable year
which elapsed mp to the time such
step was taken. But the status of the
alien on the last day of his taxable
year or period determined his liability
to tax for such year or period rs a
PRESIDENT or nonresident See articles
sos and 300"
Change OF Aliens Status
Where the status of an alien changes
during the year from that of a resi-
dent 70 that of a nonresident, or
from that OF a non -resident'to that Of
n resident. the status which exists At
the end Of the taxable year IL the one
which determines his right 70 exemn-
tion as to the whole year. Where an
employer has withheld wages from n
non resident during part of the wear
and thereafter the employe became
a resident (before the en- plover has
paid over 70 the United States the
amount withheld). the employer is
authorized on receiving proof Of tho
change 10 refund 10 the employe the
amounts which had hocn withheld
from him during the earlier part IF
the taxable year, while his status was
that of a nonresident.
Article 216. regulations IS, provides
that resident alien employees
who are entitled to personal excmp-
ZION for dependents or bnth. may
claim the henefit of such claim hr
filing with the employer form 1115.
duly hlled out and executed under
oath. The employer is required TO
loxamine the claim and If il appears
to be In due form, and If the employer
does not know It tn he untrue. and
IL il appears that such employe, on the
face of the claim, Is entitled to credit,
the employer need not. unless such
credit ia in fact exhausted. withhold
any tax from payments of salary ct
wages made to the ON plove. The
employer Is, of course charged will
notice as to the amount which he has
previously paid to the en1plove during
Tint part of the taxable year which
altidavits of claims on form Ills arc
filled by employees IS required to pre-
serve such affidavits until tho follow
ling calendar year, when they are to
! be filed. attached to his annual with =
holding on form 1910 frevised1. with
the collector on or before March l.
Further reference is made to regula-
tions As. article 316.
| Under section 2f6 Of the revenue act
Of 1918 nonresident alien en-
ploye. who Is citizen or subject of
a country which imposes an income
tax. Ia entitled to the personal credit
and the credit for dependents only IL
such country allows a similar credit TO
citizens Of tho United States not re-
siding in such country.
Foreign Income Tax Laws
! Article 307, regulations As. gives the
following Information with reference
to the income tax laws OF foreign coun-
trins:
i Article so7. when nonresident
alien individual entitled to exemption.
ta) The following is an incomplete list
of countries which either impose no In
come tax or in IMPOSING an income tax
allow both a personal exemption anu
a credit for dependents which satisfy
the similar requirement Of the statute.
I Argentina, Bosnia. Brazil Canada,
Carinthia. China. Cuba. Dalmatia, Den
mark France. Herzegovina. Istria.
Mexico. Montenegro. Persia. Portugal
! Rumania. Russia. Serbia, Union of
South Africa (b) The following is an
incomplete list OF countries which in
imposing an income tax allow per
sonal exemption which satisfies the
similar credit requirement of the
statute. but do not allow credit for
dependents: Bachka. Banat of Ternes-
var. Croatia, italy. Slavonia. tc) The
! following Is an incom plete list of coun-
tries which in imposing Income tax
40 not allow to cltlzens of the United
States not residing in such country
either n personal exemption or n credit
for dependents and. therefore. fail en-
tirely to satisfy the similar credit re-
quirement of the statutei Australia
Great Britain and ireland, Japan, New
Zeala nd, Spain. The former names Of
certain of these territories are here
used for convenience. In spite OF \,
actual or possible change In name Q
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