What is it and where is it?
Citizens Are Not Residents For Tax Purposes
The term “United States” may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States extends (where its laws apply), or it may be the collective name of the states which are united by and under the Constitution.
— Hooven & Allison Co. v. Evatt, 324 U.S. 652 (1945)
United States v. Cruikshank :: 92 U.S. 542 (1875)
There is in our political system a government of each of the several States, and a Government of the United States. Each is distinct from the others and has citizens of its own who owe it allegiance, and whose rights, within its jurisdiction, it must protect.
https://supreme.justia.com/cases/federal/us/92/542/….
If you are a citizen of one of the States that are united by and under the Constitution for The United States of America, you are not a citizen of the United States of America, in a territorial sense.
You are a citizen of one of the States in the Union and you are a citizen of the Nation called The United States BUT you are not a U. S. citizen that is subject to its jurisdiction and laws!!!!!!!
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Citizenship of the United States
Citizenship of the United States[2][3] is a legal status that entails Americans with specific rights, duties, protections, and benefits in the United States. It serves as a foundation of fundamental rights derived from and protected by the Constitution and laws of the United States, such as freedom of expression, due process, the rights to vote (however, not all citizens have the right to vote in all federal elections, for example, those living in Puerto Rico), live and work in the United States, and to receive federal assistance.[4][5]
There are two primary sources of citizenship: birthright citizenship, in which persons born within the territorial limits of the United States are presumed to be a citizen, or—providing certain other requirements are met—born abroad to a United States citizen parent,[6][7] and naturalization, a process in which an eligible legal immigrant applies for citizenship and is accepted.[8] The first of these two pathways to citizenship is specified in the Citizenship Clause of the Fourteenth Amendment of the Constitution which reads:
“All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside.”
The second is provided for in U.S. law. In Article One of the Constitution, the power to establish a “uniform rule of naturalization” is granted explicitly to Congress.
United States law permits multiple citizenship. Citizens of other countries who are naturalized as United States citizens may retain their previous citizenship, although they must renounce allegiance to the other country. A United States citizen retains United States citizenship when becoming the citizen of another country, should that country’s laws allow it. United States citizenship can be renounced by Americans via a formal procedure at a United States embassy.[9][10]
National citizenship signifies membership in the country as a whole; state citizenship, in contrast, signifies a relation between a person and a particular state and has application generally limited to domestic matters. State citizenship may affect (1) tax decisions, (2) eligibility for some state-provided benefits such as higher education, and (3) eligibility for state political posts such as United States senator. At the time of the American Civil War, state citizenship was a source of significant contention between the Union and the seceding Southern states.
Birthright citizenship in the United States
United States citizenship can be acquired by birthright in two situations: by virtue of the person’s birth within United States territory (Puerto Rico, Guam, the Virgin Islands, American Samoa, Northern Mariana Islands and any other lands under the exclusive jurisdiction of the United States Federal Government) or because at least one of their parents was a U.S. citizen at the time of the person’s birth. Birthright citizenship contrasts with citizenship acquired in other ways, for example by naturalization.[1]
Birthright citizenship is guaranteed to most people born on U.S. territory by the first part of the Citizenship Clause introduced by the Fourteenth Amendment to the United States Constitution (adopted July 9, 1868), which states:
“All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside.”
Federal Government’s Authority to Tax Earnings of State Citizens – NONE.
26 CFR § 1.6012-1 – Individuals Required to Make Returns of Income.
(a) Individual citizen or resident—(1) In general. Except as provided in subparagraph (2) of this paragraph, an income tax return must be filed by every individual for each taxable year beginning before January 1, 1973, during which he receives $600 or more of gross income, and for each taxable year beginning after December 31, 1972, during which he receives $750 or more of gross income, if such individual is:
(i) A citizen of the United States, whether residing at home or abroad,
(ii) A resident of the United States even though not a citizen thereof, or
(iii) An alien bona fide resident of Puerto Rico or any section 931 possession, as defined in § 1.931-1(c)(1), during the entire taxable year.
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U.S. Territorial Sovereignty
From Wikipedia, the free encyclopedia
In the United States, a territory is any extent of region under the sovereign jurisdiction of the federal government of the United States,[1] including all waters (around islands or continental tracts). The United States asserts sovereign rights for exploring, exploiting, conserving, and managing its territory.[2] This extent of territory is all the area belonging to, and under the dominion of, the United States federal government (which includes tracts lying at a distance from the country) for administrative and other purposes.[1] The United States total territory includes a subset of political divisions.
Constitution of the United States
Under Article IV of the U.S. Constitution, a territory is subject to and belongs to the United States (but not necessarily within the national boundaries or any individual state). This includes tracts of land or water not included within the limits of any State and not admitted as a State into the Union.
Territory of the United States
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The United States’ territory includes any geography under the control of the United States federal government. Various regions, districts, and divisions are under the supervision of the United States federal government. The United States’ territory includes clearly defined geographical area and refers to an area of land, air, or sea under jurisdiction of United States federal governmental authority (but is not limited only to these areas). The extent of territory is all the area belonging to, and under the dominion of, the United States of America federal government (which includes tracts lying at a distance from the country) for administrative and other purposes.
The Constitution of the United States
The Congress shall have Power to dispose of and make all needful Rules and Regulations respecting the Territory or other Property belonging to the United States; and nothing in this Constitution shall be so construed as to Prejudice any Claims of the United States, or of any particular State.
— Article IV, United States Constitution
Congress of the United States
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Congress possesses power to set territorial governments within the boundaries of the United States, under Article 4, Section 3 of the U.S. Constitution. The first exercise of this power was the Northwest Ordinance of 1789. The power of Congress over such territory is exclusive and universal, including the creation of political divisions, except as delegated to a territory’s government by act of Congress.
Supreme Court of the United States
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All territory under the control of the federal government is considered part of the “United States” for purposes of law.[3] From 1901 to 1905, the U.S. Supreme Court in a series of opinions known as the Insular Cases held that the Constitution extended ex proprio vigore to the territories. However, the Court in these cases also established the doctrine of territorial incorporation. Under the same, the Constitution only applied fully in incorporated territories such as Alaska and Hawaii, whereas it only applied partially in the new unincorporated territories of Puerto Rico, Guam and the Philippines.[4][5] A Supreme Court ruling from 1945 stated that the term “United States” can have three different meanings, in different contexts:
The term “United States” may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States extends (where its laws extend to unless there is a territorial extent clause in it that says it extends to within the several States), or it may be the collective name of the states which are united by and under the Constitution.
— Hooven & Allison Co. v. Evatt, 324 U.S. 652 (1945)
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State.
State. State means a State (treating the District of Columbia as a State as provided under section 7701(a)(10)), a political subdivision of a State, and any agency or instrumentality of a State.
Source
26 CFR § 1.457-2
State Income Taxes
https://en.wikipedia.org/wiki/State_income_tax#cite_note-6
Individual income tax
Forty-three states impose a tax on the income of individuals, sometimes referred to as personal income tax. State income tax rates vary widely from state to state. States imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states. Most states tax income of nonresidents earned within the state.