Form 1078

DEFINITION of 'Form 1078'

An official document issued by the Internal Revenue Service (IRS) permitting the undersigned to claim residency within the U.S. for income tax reporting purposes. The form is officially called a "Certificate of Alien Claiming Residence in the United States", and will make the undersigned's total income subject to the tax laws of the United States for the tax period specified.

Form 1078 is used only if the undersigned became a resident alien before 2001. For all other cases, form W-9 is used instead.

BREAKING DOWN 'Form 1078'

This form must be filled out by those people working within the United States by using either a work visa, or work permit. All income this individual earns during the tax year, either from within the U.S. or from another country, will be subject to American tax law.

Depending on the country the landed resident came from, they may be subject to not only U.S. tax law for income earned in an additional country, but also from the originating country as well.

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