Hide login
Glossary of Terms
C
Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Random Term
Tax residence

A person whose income is taxable by the jurisdiction (e.g. country, state, province) where he or she is deemed to have a permanent dwelling. For more details on tax residency in the US, see Determining An Individual’s Tax Residency Status at the IRS website.