A “Sample Letter To Be Treated As US Resident” is a formal request. It asks the IRS to treat you as a US resident for tax purposes. You might need this letter if you meet certain conditions. This often applies if you’re a non-resident alien.
Writing this letter can be tricky. Getting the format and wording right matters. That’s why we’re here to help.
In this article, we will share sample letters. These samples will guide you. They will make writing your own letter much easier.
Sample Letter To Be Treated As Us Resident
[Your Name]
[Your Address]
[Your City, State, Zip Code]
[Your Email Address]
[Your Phone Number]
[Date]
Internal Revenue Service
[IRS Address]
[IRS City, State, Zip Code]
**Subject: Request to be Treated as a U.S. Resident under IRC Section 7701(b)**
Dear Internal Revenue Service,
I am writing to request that I be treated as a U.S. resident for federal income tax purposes, as permitted under Internal Revenue Code (IRC) Section 7701(b).
I meet the requirements of the Substantial Presence Test because I was physically present in the United States for at least 31 days during the current year, and for at least 183 days during the 3-year period that includes the current year and the 2 preceding years, counting:
* All the days I was present in the current year, and
* 1/3 of the days I was present in the first preceding year, and
* 1/6 of the days I was present in the second preceding year.
Specifically:
* Year 1: [Number] days
* Year 2: [Number] days
* Year 3 (Current Year): [Number] days
Calculation: ([Year 1 days]/6) + ([Year 2 days]/3) + [Year 3 days] = [Total] days (This number is greater than 183)
[Optional: If you are relying on closer connection exception, include the following paragraph. Otherwise, remove it.]
I am submitting Form 8840, Closer Connection Exception Statement for Aliens, with this letter, demonstrating my closer connection to [Name of Foreign Country]. I believe I qualify for this exception because [briefly explain why you believe you have a closer connection to the foreign country].
I understand that being treated as a U.S. resident for tax purposes means I am subject to U.S. income tax on my worldwide income.
I have attached copies of the following documents to support my request:
* [List of Documents, e.g., Passport, Visa, I-94, Dates of Entry/Exit]
I respectfully request that you approve my request to be treated as a U.S. resident for tax purposes. Please contact me if you require any further information.
Sincerely,
[Your Signature]
[Your Typed Name]
html
How to Write a Letter to Be Treated as a U.S. Resident
Subject Line: Brevity is the Soul of Wit
- Keep it concise. “Request for U.S. Resident Tuition Status” is perfectly acceptable.
- Avoid ambiguity. The subject line should immediately convey the letter’s purpose.
Salutation: A Proper Overture
- Whenever feasible, address a specific individual. “Dear Mr./Ms./Dr. [Last Name]” demonstrates due diligence.
- If a name is elusive, opt for “Dear Admissions Committee” or a similar designation.
Body Paragraph 1: Laying the Foundation
- Introduce yourself. State your name, relevant student ID number, and the program you’re enrolled in (or seeking enrollment in).
- Articulate your request unequivocally. Make it abundantly clear that you are petitioning for resident tuition status.
- Hint at substantiating evidence. Mention that supporting documents are appended for their perusal.
Body Paragraph 2: Elucidating Your Claim
- Detail your ties to the state. How long have you resided there? Provide specific dates.
- Describe any actions demonstrating intent to establish domicile. This could include a driver’s license, voter registration, or property ownership.
- Explain any circumstances that might obscure your residency, such as temporary absences for work or study elsewhere.
Body Paragraph 3: Bolstering Your Argument
- Refer to relevant regulations or statutes. Citing specific state laws concerning residency lends credence to your claim.
- Address potential counterarguments proactively. Acknowledge any factors that might weaken your case and offer rebuttals.
- Emphasize your commitment to the state. Express your desire to contribute to the community and establish long-term roots.
Supporting Documentation: The Sinews of Proof
- Compile all pertinent documents. This may encompass utility bills, bank statements, lease agreements, and tax returns.
- Ensure legibility and organization. Scans should be clear, and documents should be logically arranged.
- Include a cover sheet listing all enclosed documents for effortless navigation.
Closing: A Graceful Denouement
- Reiterate your request succinctly. A brief restatement leaves no room for misinterpretation.
- Express gratitude for their consideration. A courteous tone is invariably appreciated.
- Provide contact information. Include your phone number and email address for ease of communication.
- Use a formal closing. “Sincerely” or “Respectfully” are suitable choices.
- Sign your name legibly. This authenticates the letter.
html
Frequently Asked Questions: Sample Letter To Be Treated As US Resident
This section provides answers to common questions regarding the sample letter used to request treatment as a U.S. resident for tax purposes. It aims to clarify the purpose and usage of such a letter.
What is the purpose of a sample letter requesting to be treated as a U.S. resident?
The letter is used by nonresident aliens who meet specific criteria, such as having a U.S. citizen or resident alien spouse, to elect to be treated as U.S. residents for income tax purposes.
Who can use this letter?
Married nonresident aliens who are married to a U.S. citizen or resident alien at the end of the tax year, and who agree to be taxed on their worldwide income, can use this election.
What information should be included in the letter?
The letter must include the name, address, and Social Security Number (or Individual Taxpayer Identification Number) of both spouses, a declaration of the election, and a statement of agreement to be taxed on worldwide income.
Where should the letter be sent?
The letter should be attached to the joint income tax return (Form 1040) filed with the Internal Revenue Service (IRS) at the address designated for your filing location.
Is this election revocable?
The election is generally revocable only with the consent of the IRS. Certain circumstances, such as the death of a spouse, may automatically terminate the election.