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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Dual-Status Tax Year
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Restrictions for Dual-Status Taxpayers
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p519-027.htm#en_us_publink100039260

Income Subject to Tax(p33)


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Income Subject to Tax

For the part of the year you are a resident alien, you are taxed on income from all sources. Income from sources outside the United States is taxable if you receive it while you are a resident alien. The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year.
For the part of the year you are a nonresident alien, you are taxed on income from U.S. sources and on certain foreign source income treated as effectively connected with a U.S. trade or business. (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income.)
Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U.S. citizen after receiving it and before the end of the year.
Income from U.S. sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Generally, tax treaty provisions apply only to the part of the year you were a nonresident. In certain cases, however, treaty provisions may apply while you were a resident alien. See chapter 9 for more information.
When determining what income is taxed in the United States, you must consider exemptions under U.S. tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. For a further discussion of tax treaties, see chapter 9.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Dual-Status Tax Year
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Restrictions for Dual-Status Taxpayers
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication