Taxation of nonresidents (3of5) Most U.S. source passive or nvestment income is taxed Non-US trade or business(USToB) capital gains NOT taxed unless individual physically present >183 days during tax year Non-USToB interest from banks or other financial institutions not taxed 99 Taxation of Nonresidents (3 of 5) Most U.S. source passive or investment income is taxed Non-U.S. trade or business (USToB) capital gains NOT taxed unless individual physically present  183 days during tax year Non-USToB interest from banks or other financial institutions not taxed