[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 121]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6015(i)-1  Nonresident alien individuals.

    (a) Exception from requirement of making a declaration. No 
declaration of estimated income tax is required to be made under section 
6015(a) and Sec.  1.6015(a)-1 by a nonresident alien individual unless:
    (1) Such individual has wages, as defined in section 3401(a), and 
the regulations thereunder, upon which tax is required to be withheld 
under section 3402,
    (2) Such individual has income (other than compensation for personal 
services upon which tax is required to be withheld at source under 
section 1441) which is effectively connected for the taxable year with 
the conduct of a trade or business in the United States by such 
individual, or
    (3) Such individual has been, or expects to be, a resident of Puerto 
Rico during the entire taxable year.
    (b) Rules applicable to nonresident alien individuals required to 
make a declaration--(1) Tests to be applied. A nonresident alien 
individual who is not excepted by paragraph (a) of this section from the 
requirement of making a declaration of income tax is required to file a 
declaration if his gross income meets the requirements of section 
6015(a) and Sec.  1.6015(a)-1. In making the determination under section 
6015(a)(1) as to whether the amount of the gross income of a nonresident 
alien individual is such as to require making a declaration of estimated 
income tax, only the tests relating to a single individual (other than a 
head of household) or to a married individual not entitled to file a 
joint declaration with his spouse shall apply, since a nonresident alien 
individual may not make a joint declaration by reason of section 6015(b) 
and is not a head of household. Only in a rare case would a nonresident 
alien individual be a surviving spouse.
    (2) Determination of gross income. To determine the gross income of 
a nonresident alien individual who is not, or does not expect to be, a 
resident of Puerto Rico during the entire taxable year, see section 872 
and Sec. Sec.  1.872-1 and 1.872-2. To determine the gross income of a 
nonresident alien individual who is, or expects to be, a resident of 
Puerto Rico during the entire taxable year, see section 876 and Sec.  
1.876-1. For purposes of applying paragraph (a)(2) of this section, 
income which is effectively connected for the taxable year with the 
conduct of a trade or business in the United States includes all income 
which is treated under section 871 (c) or (d) and Sec.  1.871-9 
(relating to students and trainees) or Sec.  1.871-10 (relating to real 
property income) as income which is effectively connected for such year 
with the conduct of a trade or business in the United States.
    (c) Effective date. This section shall apply for taxable years 
beginning after December 31, 1966. For corresponding rules applicable to 
taxable years beginning before January 1, 1967, see 26 CFR 1.6015(a)-
1(d) (Rev. as of Jan. 1, 1971).

[T.D. 7332, 39 FR 44232, Dec. 23, 1974]