11 CITIZENSHIP AND DOMICILE OPTIONS AND RELATIONSHIPS

Figur e 2: Citizenship and domicile options and relationships

NONRESIDENTS
Domiciled within States of the Union
OR Foreign Countries
Without the "United States"
"Nonresident Ali ens"
26 U.S. C. 7701 {b){ 1 )( B)
"Ali ens" 8 U. S.C. 11 01 (a)(3)
INHABITANTS
Domiciled wi thin Federal
Territory wi thin the
"United States"
(e.g. District of Columbia)
1
''Declaration of Domicile
1
to within the United States"
26 CFR 1.871-4
"U. S. Persons"
26 U. S.C. 7701(a)(30)
Statutory
"Residents" (ali ens)
26 U.S.C. 7701 (b){ 1 )(A)
Foreign Nationals
(Constituti onal and
Statutory "Aliens"
born in foreign
countri es)
26 U.S.C. 7701(n) "Ali ens" 8 U.S.C. 1101 (a){ 3)
26
U.S.C.
6039
G [/)I' {born in foreign country)
NOTES:
"Naturali zation"
8 U.S.C. 1421

,o . /l//
,.
I (;P (::,'3'" '<-(::,
"Expatriation" 1 e -1--.e \) '0
8 U.S.C. 1481 :
c; <:- s
26 U.S.C. 7701 (n) 1 ,o ,. '0
26 U.S.C. 6039G <? -
0

<?'" '<-<::,
<: :P 0 '0
'>' ..__<:J
/ \.. 0 s
Constitutional
/

I
Citizens/nationals
(
8 U.S.C. 1101(a)(21),
and 14th Amend men! r {fi
1
()\e \O
(born in States of the Union)
1
1
QOwo \j'J-S l..-------
C, \.l(\
1
tl-. a (I
\ aAat-\
...---:----J----'
I
'
"Naturali zation"
8 U.S.C. 1 421
"Expatri ation"
8 U.S.C. 1481
26 U.S.C. 7701 (n)
26 U. S.C. 6039G
Statutory
"U.S. Citizens"
8 U.S.C. 1401
8 U .S.C. 1101 (a)(22)(A)
26 C.F.R. 1 .1 - 1(c )
(born in U.S. Territories)
I Statutory __........ ----\_(,..\e \O ..
"non-citizen nationals"
5
,a\es L_ __________ ___j
8 U.S.C. 1101 (a)( 22)(B),

"Tax Home
8 U.S.C. 1408, r- I (26 U.S.C. 911(d)(3))
8 U.S.C.
1452
for Federal "officers.
(born in U.S. Possessions
=Ameri can Samoa/ federal "employees", federal
swain's Island) j
1
elected officials serving within
the Federal Government. See
Cook v_ Tait, 265 U. S. 47.
I. Changing domicil< ti-om on left to 'domestic'' on right can occur EITHER by:
1.1. moving to the zone.
1.2. Being lawfully elected or appointed to political ofiice. in which case the OFFICE STATUS has a domicile on federal tetTitory but the
OFFICER does not.
Statuses on right are civil franchi ses granted by Congress. As such, are public within the national govenunent . Those not seeki ng
office should not claim any of these statuses.
Citi:enship, Domicile, and Tax Status Options
Copyright Sovereignn Education and De(e11se :\1inist1y fSED,HJ,http: :1edm.org
Form 10.003. Re1. 9-24-2013
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