Income tax in the United States under tax treaties. Foreign persons are taxed on income from a U.S. business and gains on U.S. realty similarly to U.S. persons. Nonresident aliens who are present in the United States for a period of 183 days in a given year are subject to U.S. capital gains tax on certain net capital gains realized during that year from sources within the United States. The states tax non-resident individuals only on income earned within the state (wages, etc.), and tax individuals and corporations on business income apportioned to the state. The United States has income tax treaties with over 65 countries.
IRS Volunteer Income Tax Assistance Program IRS Volunteer Income Tax Assistance Program The Volunteer Income Tax Assistance (VITA) program is an initiative sponsored by the Internal Revenue Service. Founded in 1971 by Gary Iskowitz at California State University, Northridge. Since the 1970s the program has blossomed to several thousand sites nationwide partnering with non-profit organizations, city governments, and major public universities to file millions of returns every year. In Tax Year 2015 3.7 million returns were filed with a 94% accuracy rate according to Frank Nolden, Director of Stakeholder Partnerships, Education, and Communication/SPEC. The program is intended to service low to moderate-income tax payers, which the