Form 12203 online Knoxville Tennessee 2022-2024

Form 12203 online Knoxville Tennessee: What You Should Know

B) Notwithstanding subsection (a), a citizen of the United States who is an immigrant within the meaning of section 101(a)(15)(F)(iii) of the Immigration and Nationality Act is an eligible taxpayer for personal income tax purposes if the following conditions are met:. . . . . . . (6) Citizenship ‥ The following words and terms have the following meanings: (A) An immigrant described in subparagraphs (A) through (I) who is physically present in this state and who is not inadmissible or deportable under section 212(a)(9) of the Immigration and Nationality Act and who meets any of the other conditions set forth in subparagraphs (A) through (IV), (E) and (M). . . . . . . . . 5 1. For purposes of the income tax, an immigrant shall be treated as being physically present in this state if the immigrant is physically present in the state by the end of the calendar month in which the taxpayer is physically present in this state. . 6 2. An alien who is not physically present in the state at the end of the calendar month in which the taxpayer is physically present in this state shall be considered a person who is physically present in the state. . Nothing in subparagraphs (A), (B), (C), (F), (G) or (H) of paragraph (1)(b) shall apply to a citizen of the United States under section 101(a)(15)(F)(iii) of the Immigration and Nationality Act who is an admitted alien or an individual lawfully admitted temporarily or permanently into the United States for permanent residence. (d) An alien who is not physically present in this state at the end of the calendar month in which the taxpayer is physically present in this state is an ineligible alien from the beginning of the calendar month in which the taxpayer becomes mentally and physically incompetent as defined in the following subsection. .

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