Publication 519 |
2000 Tax Year |
Introduction
Resident and nonresident aliens are taxed in different ways.
Resident aliens are generally taxed in the same way as U.S. citizens.
Nonresident aliens are taxed based on the source of their income and
whether or not their income is effectively connected with a U.S. trade
or business. The following discussions will help you determine if
income you receive during the tax year is effectively connected with a
U.S. trade or business and how it is taxed.
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