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Main Topics
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#
FAQs
Forms
Publications
Tax Topics
Nonresident Spouse Treated as a Resident
How To Make the ChoiceGain From the Sale of Your Main Home
Scholarships and Fellowship Grants
Interrupted Period of Residence
Expatriation Before June 4, 2004Bona Fide Residents of American Samoa or Puerto Rico
Restrictions for Dual-Status Taxpayers
IncomeIllustration of Dual-Status Return
Form 1040NRAmended Returns and Claims for Refund
Transportation of Currency or Monetary Instruments
Income Entitled to Tax Treaty Benefits
Tax Withheld on Real Property Sales
Social Security and Medicare Taxes
Students and Exchange VisitorsEstimated Tax Form 1040-ES (NR)
Some Typical Tax Treaty Benefits
Personal ServicesReporting Treaty Benefits Claimed
Aliens Not Required To Obtain Sailing or Departure Permits
Aliens Required To Obtain Sailing or Departure Permits
Getting a Sailing or Departure PermitAppendix A—Tax Treaty Exemption Procedure for Students
People's Republic of ChinaAppendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
People's Republic of China