'If an alien or a temporary resident among you becomes rich and one of your countrymen becomes poor and sells himself to the alien living among you or to a member of the alien's clan 住在你那里的外人,或是寄居的,若渐渐富足,你的弟兄却渐渐穷乏,将自己卖给那外人,说是寄居的,或是外人的宗族
However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. 也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。
Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 帕特和诺曼在联合报税单附上声明选择视诺曼为居民而联合报税。