Jeff-Ohio wrote:I went to the dictionary, seeing if there was a definition for “the dog,” but there wasn’t, so “the dog” sitting on my floor doesn’t exist. That’s great, since I can now save a bunch of money on “the dog’s” food.
I am glad that you guys managed to find some fun in this tiresome discussion. If "nonresident citizen" existed in tax law, then you have to determine if a citizen is a resident or nonresident by perhaps by checking the number of days she lived in and out in the county in prior years and current year, and whether she has ties with United States, and inevitably you will encounter the situation that she is a resident and nonresident in the same year, and she has to file dual-status return and you need to divide income between the resident and the nonresident period, and she has traded stocks all year long. More than likely some states (think California) will not conform with the federal law, so it is possible while a citizen is not a United States resident, she is still considered as a California resident, so you have to deal with the income differently between federal and state.
In light of all these complexities, that "nonresident citizen" does not exist in tax law may be a blessing, and I hope you do not get too mad about it.