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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Nonresident Spouse Treated as a Resident
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Source of Income
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taxmap/pubs/p519-005.htm#en_us_publink100038999

Special Situations(p11)


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If you are a nonresident alien from American Samoa or Puerto Rico, you may be treated as a resident alien.
If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5.
If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien.
Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Nonresident Spouse Treated as a Resident
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Source of Income
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication