Table of Contents

• Publication 519 - Introductory Material
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • What's New for 2004
  • What's New for 2005
  • Reminders
• 1. 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
• 2. Source of Income
  • Introduction
  • Topics - This chapter discusses:
  • 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
• 3. 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
    • Gambling Winnings From Dog or Horse Racing
  • Gain From the Sale of Your Main Home
  • Scholarships and Fellowship Grants
    • Terms of grant.
• 4. 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
• 5. 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
• 6. 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
• 7. Filing Information
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • What, When, and Where To File
    • Resident Aliens
    • Nonresident Aliens
  • Penalties
    • Fraud.
    • Return over 60 days late.
    • Exception.
    • Negligence or disregard.
    • Adequate disclosure.
    • Substantial understatement of income tax.
    • Substantial authority.
    • Disclosure statement.
    • Reasonable cause.
  • Amended Returns and Claims for Refund
  • Transportation of Currency or Monetary Instruments
    • Recipients.
    • Shippers or mailers.
    • Travelers.
• 8. 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.
• 9. 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
    • Resident Aliens
  • Reporting Treaty Benefits Claimed
• 10. Employees of Foreign Governments and International Organizations
  • Exemption Under Tax Treaty
  • Exemption Under U.S. Tax Law
    • Certification.
• 11. 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
• 12. How To Get Tax Help
  • Services Available Inside the United States
  • Services Available Outside the United States
• 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
    • Pakistan
    • Trinidad and Tobago
    • United Kingdom
• Index