After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens should get publications, forms, and instructions for U.S. citizens, because the information for filing returns for resident aliens is generally the same as for U.S. citizens.
If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6
for a discussion of dual-status aliens.
You may want to see:
Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7: Application for IRS Individual Taxpayer Identification Number 1040: U.S. Individual Income Tax Return 1040NR: U.S. Nonresident Alien Income Tax Return 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents 2106: Employee Business Expenses 2106-EZ: Unreimbursed Employee Business Expenses 3903: Moving Expenses 4563: Exclusion of Income for Bona Fide Residents of American Samoa taxmap/pubs/p519-017.htm#en_us_publink100039157
See chapter 12
for information about getting these publications and forms.
You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. If you have not previously established a fiscal tax year, your tax year is the calendar year. A calendar year is 12 consecutive months ending on December 31. If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U.S. resident for any calendar year, you will be treated as a U.S. resident for any part of your fiscal year that falls within that calendar year.