Friday, June 10, 2011
John A. Bogdanski
(Lewis & Clark) has posted Wanted: 'Check-the-Box' Residency for Foreign Students
, 131 Tax Notes 852 (May 23, 2011), on SSRN. Here is the abstract
In the U.S. tax system, foreign students are treated as nonresidents, which perhaps unintentionally places many of them at a disadvantage. This article presents a modest proposal for a new regime under which nonresident alien students may elect to be treated as residents of the United States for federal income tax purposes.