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THIS CIRCULAR IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION If you are in any doubt about any of the contents of this circular, you should obtain independent professional advice. If you have
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IF you are in refers to the form that must be filed if you are a non-resident alien or a dual-status alien for tax purposes in the United States.
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The purpose of IF you are in is to report income earned in the United States by non-resident and dual-status aliens for tax purposes.
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Information such as income earned in the United States, residency status, and tax treaty benefits must be reported on IF you are in.
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