[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]