Today's advanced communications services provide incredible benefits to users; at the same time they require more extensive customer support than
in years past.
INS showcases customer support services
These events include refunds received from settlements of Internal Revenue Service tax audits dating back to the early to mid-1990s, utilization of net operating losses that originated
in years prior to 2003 (operating losses may be held up to 15 years), and the federal tax due for each of those years after utilization of the net operating loss."
Tax payments are up--for many reasons
An alien is a "dual-status" alien
in years in which residence status changes in midyear; special rules dictate how residency time periods are to be determined in such years.
U.S. taxation of nonimmigrant students, teachers and trainees