TREASURY DECISION
2313
Paragraph 3
The responsible heads, agents, or representatives of nonresident aliens, who are in charge of
the property owned or business carried on
within the United States, shall make a full and complete return of the income therefrom on Form
1040, revised, and shall pay any and all tax, normal and additional, assessed upon the income received by them in behalf of their
nonresident alien principals.
WHOSE INCOME GOES ON
A FORM 1040 ?
THE NON-RESIDENT ALIENS
!!!
