The World's Largest Tax Haven ...
· NRAs may have B1, B2, or other types of visas, but they do not necessarily need visas, depending on their countries of origin. Under current tax laws, such "NRAs" may be permitted to reside in the United States for up to 183 days the first year, and an average of 120 days per over any three years. Under current law, NRAs are not subject to federal income .