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IRS Tax Map 2008
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taxmap/pubs/p519-006.htm#en_us_publink1000222205

Chapter 2
Source of Income(p11)

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previous topic occurrence Source of Income next topic occurrence

taxmap/pubs/p519-006.htm#TXMP2d8234f7Introduction

After you have determined your alien status, you must determine the source of your income. This chapter will help you determine the source of different types of income you may receive during the tax year. This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws.
taxmap/pubs/p519-006.htm#en_us_publink1000222206

Resident Aliens(p11)


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previous topic occurrence Alien, Resident next topic occurrence

A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report these amounts whether from sources within or outside the United States.