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Printable Form 8288-A Santa Clarita California: What You Should Know
S. For use or consumption in another foreign country, whether located in the United States, does so with the intent to permanently shift those interests from one location to another. (2) If you are filing the Form 8288 with respect to a nonresident alien, you must file it on behalf of such alien. (3) If you are filing the Form 8288 with respect to a taxpayer who is a U.S. person or resident, you may choose to file it with regard to the spouse and minor children of such taxpayer. (4) If you are filing the Form 8288 with respect to a citizen, resident alien, or resident/national of the United Kingdom, other than a U.S. citizen, resident alien, or resident/national of the United Kingdom who is not a person described in (1) or (2), you may choose to file it on behalf of such citizen, resident alien, or resident/national of the United Kingdom. (5) Unless otherwise instructed, the following rules apply to all amounts required to be withheld from income or withheld from an equivalent liability under the laws of a state, the United Kingdom, or a foreign country for any period of time for which the foreign person or entity is withholding tax to comply with the law of that state, the United Kingdom, or a foreign country. (i) The rules of this paragraph (a) generally apply to income withheld under section 24(a) of the Code (foreign earned income exclusion), section 280E of the Code (foreign housing exclusion), section 83 (income from sources within the United States), or 3130 (income derived by aliens who are physically or financially dependent in the United States) as well as to amounts due from an employer for wages paid to U.S. employees. (ii) Amounts due from an employer to a U.S. employee are taken into account in determining the withholding requirement under this section.
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