Thank you, @LinaJ2020 that's really helpful.
To get it clear, for example, if my total taxable income (non-resident + resident) is $100,000, and the taxable income of resident part is $20,000. I should use 12% as the tax rate, not the 24% shown below? And the same thing goes for Effectively connected income (ECI) of the non-resident part?
10% | Up to $9,875 |
12% | $9,876 to $40,125 |
22% | $40,126 to $85,525 |
24% | $85,526 to $163,300 |
