Evaluate Residency And Nexus Issues Practice Test

Taxed only on U.S.-source income.

Subject to U.S. tax only if they maintain a U.S. domicile.

Subject to U.S. tax on worldwide income regardless of where they live - U.S. citizens are taxed on a citizenship basis, not a residency basis.

Not subject to U.S. tax if they have been abroad for more than one year.