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Jane, a citizen and resident of country F conducts a three concert tour in the U

ID: 2436248 • Letter: J

Question

Jane, a citizen and resident of country F conducts a three concert tour in the US. A multi talented individual Jane sells tickets to her concerts from the ticket booth before her concert begins. During intermission, she sells beer from the beer stand. Afterwards, jane sells tshirts at the concession stand. jane deposits the cash earned from these sales in a bank account in the US on which she earns interest income. is jane engaged in a US trade or business? why? if jane is engaged in a US trade or business what income is subject to US tax?

Explanation / Answer

Yes, Jane is engaged in US trade or business because he generates income in US through selling tickets of concerts,by selling Beers & by selling T Shirt. Also, he earned interest income by depositing cash in US Bank Account. His Gross Total Income after allowable certain deductions under US Tax Laws are subject to US Tax. However interest on US Bank deposits received by a Non Resident are exempt from Tax.

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