EFFECT OF DOMICILE ON CITIZENSHIP STATUS

EFFECT OF DOMICILE ON CITIZENSHIP STATUS




Table 3: Effect of Domicile on Citizenship Status

	CONDITION
Description	Domicile WITHIN the FEDERAL ZONE and located in FEDERAL ZONE	Domicile WITHIN the FEDERAL ZONE and temporarily located abroad in foreign country	Domicile WITHOUT the FEDERAL ZONE and located WITHOUT the FEDERAL ZONE
Location of domicile	“United States” per 26 U.S.C. §§7701(a)(9) and (a)(10) , 7701(a)(39), 7408(d), and 4 U.S.C. §110(d)	“United States” per 26 U.S.C. §§7701(a)(9) and (a)(10) , 7701(a)(39), 7408(d), and 4 U.S.C. §110(d)	Without the “United States” per 26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), 7408(d), and 4 U.S.C. §110(d)
Physical location	Federal territories, possessions, and the District of Columbia	Foreign nations ONLY (NOT states of the Union)	Foreign nations states of the Union Federal possessions
Tax Status	“U.S. Person”26 U.S.C. §7701(a)(30)	“U.S. Person”26 U.S.C. §7701(a)(30)	“Nonresident alien”26 U.S.C. §7701(b)(1)(B)
Tax form(s) to file	IRS Form 1040	IRS Form 1040 plus 2555	IRS Form 1040NR: “alien individuals”, “nonresident alien individuals”No filing requirement: “non-citizen nationals”
Status if DOMESTIC national	Citizen 8 U.S.C. §1401(Not required to file if physically present in the “United States” because no statute requires it)	Citizen abroad 26 U.S.C. §911(Meets presence test)	“non-citizen National” 8 U.S.C. §1101(a)(21)8 U.S.C. §1101(a)(22)(B)8 U.S.C. §14088 U.S.C. §1452
Status if FOREIGN national	“Resident alien”26 U.S.C. §7701(b)(1)(A)	“Resident alien abroad” 26 U.S.C. §911(Meets presence test)	“Nonresident alien individual”: 26 CFR §1.1441-1(c )(3)(ii)“Alien”: 8 U.S.C. §1101(a)(3)“Alien individual”: 26 CFR §1.1441-1(c )(3)(i)

NOTES:

1. “United States” is statutorily defined as federal territory within 26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and 7408(d), and 4 U.S.C. §110(d). It does not expressly include any Constitutional state of the Union and therefore, by the rules of statutory construction, they are purposefully excluded.
2. The “District of Columbia” is defined as a federal corporation but not a physical place, a “body politic”, or a de jure “government” within the District of Columbia Act of 1871, 16 Stat. 419, 426, Sec. 34. See: Corporatization and Privatization of the Government, Form #05.024; http://sedm.org/Forms/FormIndex.htm.
3. American nationals who are domiciled outside of federal jurisdiction, either in a state of the Union or a foreign country, are “nationals” but not “citizens” under federal law. They also qualify as “nonresident aliens” under 26 U.S.C. §7701(b)(1)(B). See sections 4.11.2 of the Great IRS Hoax for details.
4. Temporary domicile in the middle column on the right must meet the requirements of the “Presence test” documented in IRS publications.
5. “FEDERAL ZONE”=District of Columbia, Puerto Rico, and the territories and insular possessions of the United States in the above table.
6. The term “individual” as used on the IRS form 1040 means an “alien” engaged in a “trade or business”. All “taxpayers” are “aliens” engaged in a “trade or business”. This is confirmed by 26 CFR §1.1441-1(c )(3), 26 CFR §1.1-1(a)(2)(ii), and 5 U.S.C. §552a(a)(2). Statutory “U.S. citizens” as defined in 8 U.S.C. §1401 are not “individuals” unless temporarily abroad pursuant to 26 U.S.C. §911 and subject to an income tax treaty with a foreign country. In that capacity, statutory “U.S. citizens” interface to the I.R.C. as “aliens” rather than “U.S. citizens” through the tax treaty.

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