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A flat tax of 30 percent was imposed on U.S. source capital gains in the hands of nonresident alien individuals physically present in the United States for 183 days or more during the taxable year. This 183-day rule bears no relation to the 183-day rule under the substantial presence test of IRC section 7701(b)(3).
For example, a foreign diplomat, consular officer, or other nonresident alien employee of a foreign government, or nonresident alien employee of an international organization, who is visiting the United States in A or G nonimmigrant status for a period longer than 183 days in a calendar year would be subject to the 30 percent tax on his/her U.S. source capital gains - even if he/she continues to be a nonresident alien per the “exempt individual” rules under the substantial presence test
A us citizen is taxed on their worldwide income not as a non resident.
The 30% is a flat rate for NON US PERSONS that have a presence in the US.
There are seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The bracket depends on taxable income and filing status. There are just 3 for capital gain
In 2018 the capital gains tax rates are either 0%, 15% or 20% for most assets held for more than a year.
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