freshy70
Level 4
03-03-2021
01:50 PM
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I'm filing a Form 1040-NR for an Australian citizen. Their effectively connected U.S. business income is exempt from tax due to the U.S. Australia tax treaty Article 7 - they have no permanent establishment in the U.S. How to I make it so the form 1040 NR exempts the business income from tax?
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