A non resident alien is not subjected to net investment income tax (NIIT), however if he planning to file for a resident alien or is a resident alien , there are special rules for NIIT
Also a dual resident who claims as resident of foreign country for tax purposes is treated as non resident alien (NRA ) is not treated For NIIT
Here, in question the individual claims that he is not a resident of a foreign country for tax purposes
Thus he is subjected to NIIT
So both alternatives given in question is subjected to NIIT
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