[ Click for Index ]

Publication 519, U.S. Tax Guide for Aliens

• Important Changes for 2001
• Important Changes for 2002
• Important Reminders
• 1. Nonresident Alien or Resident Alien?
  • Nonresident Aliens
  • Resident Aliens
    • Green Card Test
    • Substantial Presence Test
      • Days of Presence in the United States
      • Closer Connection to a Foreign Country
    • Effect of Tax Treaties
  • Dual-Status Aliens
    • First Year of Residency
      • First-Year Choice
    • Choosing Resident Alien Status
    • Last Year of Residency
  • Nonresident Spouse Treated as a Resident
    • How To Make the Choice
      • Suspending the Choice
      • Ending the Choice
  • Special Situations
• 2. Source of Income
  • Resident Aliens
  • Nonresident Aliens
    • Interest
    • Dividends
    • Personal Services
    • Transportation Income
    • Scholarships, Grants, Prizes, and Awards
    • Pensions and Annuities
    • Rents or Royalties
    • Real Property
    • Personal Property
  • Community Income
• 3. Exclusions From Gross Income
  • Resident Aliens
    • Foreign Earned Income and Housing Amount
  • Nonresident Aliens
    • Interest
    • Services Performed for Foreign Employer
  • Gain From the Sale of Your Main Home
  • Scholarships and Fellowship Grants
• 4. How Income of Aliens Is Taxed
  • Resident Aliens
  • Nonresident Aliens
    • Trade or Business in the United States
      • Personal Services
      • Other Trade or Business Activities
    • Effectively Connected Income
      • Investment Income
      • Personal Service Income
      • Transportation Income
      • Business Profits and Losses and Sales Transactions
      • Real Property Gain or Loss
      • Foreign Income
      • Tax on Effectively Connected Income
    • The 30% Tax
      • Fixed or Determinable Income
      • Social Security Benefits
      • Sales or Exchanges of Capital Assets
    • Income From Real Property
    • Transportation Tax
    • Expatriation Tax
      • Reporting Requirements
    • Interrupted Period of Residence
• 5. Figuring Your Tax
  • Tax Year
  • Identification Number
  • Filing Status
    • Resident Aliens
    • Nonresident Aliens
  • Reporting Your Income
  • Deductions
    • Resident Aliens
    • Nonresident Aliens
  • Exemptions
    • Resident Aliens
    • Nonresident Aliens
  • Itemized Deductions
    • Resident Aliens
    • Nonresident Aliens
  • Tax Credits and Payments
    • Resident Aliens
    • Nonresident Aliens
      • Credits
      • Tax Withheld
  • Bona Fide Residents of American Samoa or Puerto Rico
• 6. Dual-Status Tax Year
  • Tax Year
  • Income Subject to Tax
  • Restrictions for Dual-Status Taxpayers
  • Exemptions
  • How To Figure Tax
    • Income
    • Tax Credits and Payments
      • Credits
      • Payments
  • Forms To File
  • When and Where To File
  • Illustration of Dual-Status Return
    • Form 1040NR
    • Form 1040
• 7. What, When, and Where To File
  • Resident Aliens
  • Nonresident Aliens
    • Form 1040NR-EZ
    • When and Where To File
    • Amended Returns and Claims for Refund
    • Transportation of Currency or Monetary Instruments
• 8. Paying Tax Through Withholding or Estimated Tax
  • Notification of Alien Status
  • Withholding From Compensation
    • Withholding on Wages
      • Wages Exempt From Withholding
    • Withholding on Pensions
    • Withholding on Tip Income
    • Independent Contractors
      • Withholding Agreement
      • Allowance for Personal Exemption
  • Withholding From Other Income
    • Tax Withheld on Partnership Income
    • Withholding on Scholarships and Fellowship Grants
      • Reduced Withholding
  • Income Entitled to Tax Treaty Benefits
  • Tax Withheld on Real Property Sales
  • Social Security and Medicare Taxes
    • Students and Exchange Visitors
      • Nonresident Alien Students
      • Exchange Visitors
      • Refund of Taxes Withheld in Error
    • Self-Employment Tax
    • International Social Security Agreements
  • Estimated Tax Form 1040-ES (NR)
• 9. Tax Treaty Benefits
  • Treaty Income
  • Some Typical Tax Treaty Benefits
    • Personal Services
    • Teachers and Professors
    • Employees of Foreign Governments
    • Students, Apprentices, and Trainees
    • Capital Gains
  • Reporting Treaty Benefits Claimed
• 10. Employees of Foreign Governments and International Organizations
  • Exemption Under Tax Treaty
  • Exemption Under U.S. Tax Law
• 11. Departing Aliens and the Sailing or Departure Permit
  • Aliens Not Required To Obtain Sailing or Departure Permits
  • Aliens Required To Obtain Sailing or Departure Permits
    • Getting a Sailing or Departure Permit
    • Forms To File
      • Form 2063
      • Form 1040-C
    • Paying Taxes and Obtaining Refunds
    • Bond or Employer Letter To Ensure Payment
    • Filing Annual U.S. Income Tax Returns
• 12. How To Get Tax Help
• Questions and Answers
• Appendix A
  • Belgium, Iceland, Japan, Korea, Norway, Poland, and Romania
  • People
  • Cyprus
  • Egypt
  • Germany
  • Indonesia
  • Morocco
  • Pakistan
  • Philippines
  • Spain
  • Trinidad and Tobago
  • Tunisia
• Appendix B
  • Belgium and Japan
  • People
  • Commonwealth of Independent States (except Kazakhstan, Russia, and Ukraine)
  • Egypt, Hungary, Korea, Philippines, Poland, and Romania
  • Germany
  • Greece
  • Iceland and Norway
  • India
  • Indonesia
  • Italy
  • Jamaica
  • Luxembourg
  • Pakistan
  • Trinidad and Tobago
  • United Kingdom

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Index

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A

• Adoption credit, Dual-status alien
• Adoption credit, Nonresident alien
• Adoption credit, Resident alien
• Annuities, income from

B

• Beneficiary of estate or trust
• Business expenses, ordinary and necessary
• Business operations
• Business profits and losses and sales transactions

C

• Central withholding agreements
• Child and dependent care credit, Dual-status alien
• Child and dependent care credit, Nonresident alien
• Child and dependent care credit, Resident alien
• Child tax credit, Dual-status alien
• Child tax credit, Nonresident alien
• Child tax credit, Resident alien
• Community income
• Contingent interest
• Credit for the elderly or the disabled, Dual-status alien
• Credit for the elderly or the disabled, Resident alien
• Credits against tax, Dual status alien
• Credits against tax, Tax withheld at source
• Credits against tax, Tax withheld on partnership income
• Credits against tax, Withholding from wages
• Crew members , Source of income
• Crew members, Alien status
• Cultural exchange programs

D

• Deductions
• Diplomats ( See Foreign government employees )
• Direct economic relationship
• Dual-status tax year, Computation of tax
• Dual-status tax year, Exemptions
• Dual-status tax year, Head of household.
• Dual-status tax year, Illustration of return
• Dual-status tax year, Income subject to tax
• Dual-status tax year, Joint return
• Dual-status tax year, Residency ending date
• Dual-status tax year, Restrictions
• Dual-status tax year, Standard deduction
• Dual-status tax year, Tax rates
• Dual-status tax year, When and where to file

E

• Earned income credit, Dual-status alien
• Earned income credit, Nonresident alien
• Earned income credit, Resident alien
• Education credits, Dual-status alien
• Education credits, Nonresident alien
• Education credits, Resident alien
• Effectively connected income, Pensions
• Employees, withholding exemption under tax treaty
• Employer identification number
• Excess social security tax
• Exchange visitor, Income from foreign employer
• Exchange visitor, Social security and Medicare taxes
• Exclusions from gross income
• Expatriation tax

F

• Fellowship grant, Excludable
• Filing returns, Commonwealth of the Northern Mariana Islands
• Filing returns, Estimated tax
• Filing returns, Nonresident alien
• Filing status
• First-year choice
• Fixed or determinible income
• Foreign earned income exclusion
• Foreign government employees , French government employees
• Foreign government employees, Tax treaty exemption
• Foreign income subject to U.S. tax
• Foreign tax credit, Dual-status alien
• Foreign tax credit, Nonresident alien
• Foreign tax credit, Resident alien
• Forms , 4790
• Forms to file, Dual-status alien
• Forms to file, Nonresident aliens
• Forms to file, Resident alien
• Forms to file, Sailing permits
• Forms, 1040-C
• Forms, 1040-ES(NR)
• Forms, 1040NR-EZ
• Forms, 1040X
• Forms, 2063
• Forms, 8805, 1042-S
• Forms, 8833
• Forms, 8840
• Forms, 8843
• Forms, W-8BEN

G

• Green card test

H

• Head of household, Resident alien
• Home, sale of

I

• Identification number, taxpayer
• Income from U.S. sources, Dividends
• Income, Reporting
• Independent contractors , Withholding rules
• India, students and business apprentices from , Standard deduction
• India, students and business apprentices from, Exemptions for spouse and dependents
• Individual retirement arrangement (IRA)
• Individual taxpayer identification number (ITIN)
• Interest income
• Interest income , Excludable
• Interest income, Source rule
• International organization employees, Alien status
• International organization employees, Exempt from U.S. tax
• Interrupted period of residence
• Investment income
• Itemized deductions

K

• Korea, Exemptions
• Korea, Exemptions
• Korea, Married filing separately
• Korea, Qualifying widow filing status
• Korea, Withholding tax

L

• Last year of residency

M

• Mexico, Commuters
• Mexico, Personal exemption
• Mexico, Residents of

N

• National of the United States
• National of the United States
• National of the United States
• Nonresident alien, Casualty and theft losses
• Nonresident alien, Charitable contributions
• Nonresident alien, Credit for prior year minimum tax
• Nonresident alien, Defined
• Nonresident alien, Effectively connected income, tax on
• Nonresident alien, Head of household
• Nonresident alien, How income is taxed
• Nonresident alien, Job expenses
• Nonresident alien, Losses
• Nonresident alien, Married filing jointly
• Nonresident alien, Moving expenses
• Nonresident alien, Personal exemptions
• Nonresident alien, Standard deduction
• Nonresident alien, Withholding tax
• Nonresident spouse

O

• Original issue discount

P

• Partnerships
• Payment against U.S. tax
• Penalties
• Penalties
• Pensions, Source rule
• Pensions, Withholding on
• Personal exemption, Prorating
• Personal exemption, Withholding allowance
• Personal property
• Personal services income , Paid by foreign employer
• Personal services income, Connected with U.S. business
• Personal services income, Tax treaty exemption
• Personal services income, Withholding on wages
• Portfolio interest
• Professional athletes
• Protective return
• Puerto Rico, residents of
• Puerto Rico, residents of
• Puerto Rico, residents of

R

• Real estate ( See Real property )
• Real property
• Real property, Income from
• Real property, Sale or exchange of
• Real property, Tax withheld on sale of
• Real property, U.S. real property interest
• Regulated investment company credit
• Researchers, wage withholding exemption under tax treaty
• Researchers, wage withholding exemption under tax treaty
• Residency starting date
• Resident alien, Defined
• Resident alien, Married filing jointly
• Resident alien, Qualifying widow(er)
• Royalties

S

• Sailing permits, departing aliens, Aliens not requiring
• Sailing permits, departing aliens, Bond furnished, insuring tax payment
• Sailing permits, departing aliens, When to get
• Sailing permits, departing aliens, Where to get
• Salary ( See Personal services income )
• Sales or exchanges, capital assets
• Scholarship, Defined
• Self-employment tax
• Social security benefits, Dual status alien
• Social security benefits, Nonresident alien
• Social security number
• Social security tax, Credit for excess tax withheld
• Social security tax, Withheld in error
• Source of income
• State and local income taxes
• Students
• Students and business apprentices from India
• Students and business apprentices from India
• Students and business apprentices from India
• Students, Alien status
• Students, Tax treaty exemption
• Students, Wage withholding exemption under tax treaty
• Substantial presence test
• Suggestions

T

• Tax credits and payments, Nonresident aliens
• Tax credits and payments, Resident aliens
• Tax treaties, Benefits
• Tax treaties, Benefits
• Tax treaties, Capital gains
• Tax treaties, Income affected by
• Tax year
• Taxpayer Advocate
• Teachers, Tax treaty exemption
• Totalization agreements
• Trade or business, U.S.
• Trade or business, U.S., Income from U.S. sources
• Trade or business, U.S., Personal services
• Trading in stocks, securities, and commodities
• Trainees
• Trainees
• Transportation income , Source rule
• Transportation income, Connected with U.S. business
• Transportation tax
• Travel expenses
• TTY/TDD information

V

• Virgin Islands, residents of, Where to file
• Virgin Islands, residents of, Withholding on wages

W

• What, when, and where to file
• When to file
• Where to file
• Withholding agreement
• Withholding tax, Notification of alien status
• Withholding tax, Scholarships and grants
• Withholding tax, Tip income
• Withholding tax, Where to report on the return
• Withholding tax, Withholding from compensation