Publication 519 |
2001 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.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|