In Part 4, I have discussed Dual resident triangular case. In this part, i am focusing on fourth situation i.e. Reverse dual resident triangular cases.
Reverse dual resident triangular cases usually arises where a person who is resident in two states (State A and State B) for tax purposes makes certain payments to the resident of third state (State C). This is illustrated in the following diagram:
The views in all sections are personal views of the author.