11 CITIZENSHIP AND DOMICILE OPTIONS AND RELATIONSHIPS

Figur e 2: Citizenship a nd domicile options a nd relationships

NONRES IDENTS INHABITANTS

Domiciled with in Federal
Dom iciled with in States of the Union
Territory with in the
OR Foreign Countries
"United States"
W ithout the "United States"
(e.g. District of Columbia)
"Nonresident Aliens"
26 U.S. C. 770 1{b){ 1)( B)

"U. S. Pe rsons"
"Aliens" 8 U. S.C. 11 01 (a)(3) ''Declaration of Domicile
1
1
to within the United States"
26 U.S.C. 770 1(a)(30)
26 CFR 1.871 -4 Statutory
Foreign Nationals
(Constitutional and "Residents" (aliens)
Statutory "Aliens" 26 U.S .C . 7701 (b){ 1)(A )
born in foreign 26 U.S.C. 7701(n) "Aliens" 8 U.S .C . 1101 (a){ 3)
26 U.S.C. 6039 G [/)I' {born in foreign country)
countri es)

,o .
~6-e ~e"'~/-
/l//
~// ,.
I (;P (::,'3'" '<-(::, "Expatriation"
"Expatriation" 1 e -1--.e \) '0 "Naturalization"
"Naturalization" 8 U.S.C. 1481 : ~7>'<-0J,,,;p\_1:)'~>- 8 U.S.C. 1 421 8 U.S.C. 1481
8 U.S.C. 1421 c; <:- s 26 U.S.C. 7701 (n)
26 U.S.C. 7701 (n) 1 ~" ~~ ,o ,. '0
26 U.S.C. 6039G
~ <?- c,~e ~e"' ~-
0
26 U.S.C. 6039G
~ ~ <?'" '<-<::,
<::P 0 '0
<-~e,.;~:\)~--
I /
/
~~
\.. 0
'>' ..__<:J
~~ o'~
s I '
Constitutional
Citizens/nationa ls ( ~<?. Statutory
"U.S . Citizens"
8 U.S.C. 1101(a)(21),
and 14th Amend men!
(born in States of the Union)
r 1
"'ai~CJe
{fi1()\e \O
QOwo 5\a\e~ \j'J-S l..-------
C, \.l(\1 tl-. a(I
8 U.S .C. 1401
8 U .S.C . 110 1 (a)(22 )(A)
26 C .F.R. 1 .1 - 1(c )
1 ~\\~ou' \ aAat-\ (born in U.S . Territories )
y~s ...---:----J----'
I Statu tory __........ ----\_(,..\e \O ..
"non-citizen nationals" ~--~o~ ,a\es L__ _ _ _ _ _ _ _ _ ____j
5
8 U.S.C. 1101 (a)(22 )(B), ~ ~:a(\~\.lf.-1\eo "Tax Home
8 U.S.C. 1408 , r- I -:-J'~'(I (26 U .S.C. 911(d)(3))
8 U.S.C. 1452 for Federal "officers.
(born in U.S. Possess ions
=American Sa moa/ federal "employees", federal
s wain's Island) j 1
elected officials serving within
the Federal Government. See
Cook v_ Tait, 265 U. S. 47.

NOTES:
I. Changing domicil< ti-om "for~ign on th~ left to 'domestic'' on th~ right can occur EITHER by:
1.1. Physi ~ ally moving to the fed ~ral zone.
1.2. Being lawfully elected or appointed to political ofiice. in which case the OFFICE STATUS has a domicile on federal tetTitory but the
OFF ICER does not.
Statuses on th~ right are civil franchi ses granted by Congress. As such, th ~ y are public offic~s within the national govenunent . Those not seeki ng
office shou ld not claim any of these statuses.

Citi:enship, Domicile, and Tax Status Option s 25 of42

Copyright Sovereignn Education and De(e11se :\1inist1y fSED,HJ,http: :1edm.org
Form 10.003. Re1. 9-24-2013