Publication 519 |
2001 Tax Year |
Resident Aliens
Resident aliens are generally taxed in the same way as U.S. citizens. This means that their worldwide income is subject to U.S. tax and must be
reported on their U.S. tax return. Income of resident aliens is subject to the graduated tax rates that apply to U.S. citizens. Resident aliens use
the Tax Table and Tax Rate Schedules located in the Form 1040 instructions, which apply to U.S. citizens.
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