[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.871-3]

[Page 327-328]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.871-3  Residence of alien seamen.

    In order to determine whether an alien seaman is a resident of the 
United States for purposes of the income tax, it is necessary to decide 
whether the presumption of nonresidence (as prescribed by paragraph (b) 
of Sec. 1.871-4) is overcome by facts showing that he has established a 
residence in the United States. Residence may be established on a vessel 
regularly engaged in coastwise trade, but the mere fact that a sailor 
makes his home on a vessel which is flying the United States flag and is 
engaged in foreign trade is not sufficient to establish residence in

[[Page 328]]

the United States, even though the vessel, while carrying on foreign 
trade, touches at American ports. An alien seaman may acquire an actual 
residence in the United States within the rules laid down in Sec. 1.871-
4, although the nature of his calling requires him to be absent for a 
long period from the place where his residence is established. An alien 
seaman may acquire such a residence at a sailors' boarding house or 
hotel, but such a claim should be carefully scrutinized in order to make 
sure that such residence is bona fide. The filing of Form 1078 or taking 
out first citizenship papers is proof of residence in the United States 
from the time the form is filed or the papers taken out, unless rebutted 
by other evidence showing an intention to be a transient.