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A nonresident alien can elect to be considered a resident alien if the nonresident alien is married to a U.S. citizen or a resident alien on the last day of the tax year and both spouses consent.
Purpose
The justification or rationale for an item's creation or being.
Budget
An estimate of income and expenditure for a set period of time.
Guidelines
A set of recommendations or principles provided to direct actions or standards of behavior in specific situations.
Style
The distinct manner or technique an author uses in writing or creation, including elements of language, punctuation, and presentation.
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