Publication 519 |
2000 Tax Year |
Introduction
For tax purposes, an alien is an
individual who is not a U.S. citizen. Aliens are classified as
nonresident aliens and resident aliens. This publication will help you
determine your status and give you information you will need to file
your U.S. tax return. Resident aliens generally are taxed on their
worldwide income, the same as U.S. citizens. Nonresident aliens are
taxed only on their income from sources within the United States and
on certain income connected with the conduct of a trade or business in
the United States.
Table A, What You Need To Know About U.S. Taxes,
provides a list of questions and the chapter or chapters in this
publication where you will find the related discussion.
Table A. What You Need To Know
About Taxes
The information in this publication is not as comprehensive for
resident aliens as it is for nonresident aliens. Resident aliens are
generally treated the same as U.S. citizens and can find more
information in other IRS publications.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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