Table of Contents

• Publication 519 - Introductory Material
  • Introduction
  • Important Changes for 2002
  • Important Changes for 2003
  • Important Reminders
• Nonresident Alien or Resident Alien?
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Nonresident Aliens
  • Resident Aliens
    • Green Card Test
    • Substantial Presence Test
    • Effect of Tax Treaties
  • Dual-Status Aliens
    • First Year of Residency
    • Choosing Resident Alien Status
    • Last Year of Residency
  • Nonresident Spouse Treated as a Resident
    • How To Make the Choice
  • Special Situations
• Source of Income
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
  • Nonresident Aliens
    • Interest Income
    • Dividends
    • Personal Services
    • Transportation Income
    • Scholarships, Grants, Prizes, and Awards
    • Pensions and Annuities
    • Rents or Royalties
    • Real Property
    • Personal Property
  • Community Income
• Exclusions From Gross Income
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
    • Foreign Earned Income and Housing Amount
  • Nonresident Aliens
    • Interest Income
    • Services Performed for Foreign Employer
  • Gain From the Sale of Your Main Home
  • Scholarships and Fellowship Grants
    • Terms of grant.
• How Income of Aliens Is Taxed
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
  • Nonresident Aliens
    • Trade or Business in the United States
    • Effectively Connected Income
    • The 30% Tax
    • Income From Real Property
    • Transportation Tax
    • Expatriation Tax
    • Interrupted Period of Residence
• Figuring Your Tax
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • 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
  • Bona Fide Residents of American Samoa or Puerto Rico
• Dual-Status Tax Year
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Tax Year
  • Income Subject to Tax
  • Restrictions for Dual-Status Taxpayers
  • Exemptions
  • How To Figure Tax
    • Income
    • Tax Credits and Payments
  • Forms To File
  • When and Where To File
  • Illustration of Dual-Status Return
    • Form 1040NR
    • Form 1040
• What, When, and Where To File
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
  • Nonresident Aliens
    • Form 1040NR–EZ
    • When and Where To File
    • Amended Returns and Claims for Refund
    • Transportation of Currency or Monetary Instruments
• Paying Tax Through Withholding or Estimated Tax
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Notification of Alien Status
  • Withholding From Compensation
    • Withholding on Wages
    • Withholding on Pensions
    • Withholding on Tip Income
    • Independent Contractors
  • Withholding From Other Income
    • Tax Withheld on Partnership Income
    • Withholding on Scholarships and Fellowship Grants
  • Income Entitled to Tax Treaty Benefits
    • Students, teachers, and researchers.
  • Tax Withheld on Real Property Sales
  • Social Security and Medicare Taxes
    • Students and Exchange Visitors
    • Self-Employment Tax
    • International Social Security Agreements
  • Estimated Tax Form 1040–ES (NR)
    • Fiscal year.
• Tax Treaty Benefits
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • 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
  • Treaty Benefits for Resident Aliens
• Employees of Foreign Governments and International Organizations
  • Exemption Under Tax Treaty
  • Exemption Under U.S. Tax Law
    • Certification.
• Departing Aliens and the Sailing or Departure Permit
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • 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
    • Paying Taxes and Obtaining Refunds
    • Bond or Employer Letter To Ensure Payment
    • Filing Annual U.S. Income Tax Returns
• How To Get Tax Help
• Publication 519 - Additional Material
  • Questions and Answers
  • Appendix A
    • Belgium, Iceland, Japan, Korea, Norway, Poland, and Romania
    • People's Republic of China
    • Cyprus
    • Egypt
    • Germany
    • Indonesia
    • Morocco
    • Pakistan
    • Philippines
    • Spain
    • Trinidad and Tobago
    • Tunisia
  • Appendix B
    • Belgium and Japan
    • People's Republic of China
    • 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
• Index