Publication 519 |
2000 Tax Year |
Special Situations
If you are a nonresident alien from American Samoa or
Puerto Rico, you may be treated as a resident alien.
If you are a nonresident alien in the United States and a bona fide
resident of American Samoa or Puerto Rico during the entire tax year,
you are taxed, with certain exceptions, according to the rules for
resident aliens of the United States. For more information, see
chapter 5.
If you are a nonresident alien from American Samoa or Puerto Rico
who does not qualify as a bona fide resident of American Samoa or
Puerto Rico for the entire tax year, you are taxed as a nonresident
alien.
Resident aliens who formerly were bona fide residents of American
Samoa or Puerto Rico are taxed according to the rules for resident
aliens.
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