FDAP and ECI are two federal tax categories used for income received by nonresident aliens. FDAP generally refers to U.S.-source income that is fixed, determinable,… Read More »FDAP vs ECI for Nonresident Aliens

Effectively connected income, often shortened to ECI, is income that is connected with a trade or business in the United States. For a nonresident alien,… Read More »Effectively Connected Income Explained for Nonresidents

FDAP income means fixed, determinable, annual, or periodical income. For a nonresident alien, the term usually matters when U.S.-source income is not treated as effectively… Read More »FDAP Income Explained for Nonresident Aliens