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taxmap/pubs/p519-013.htm#en_us_publink1000222302

Chapter 4
How Income of Aliens Is Taxed(p17)

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How Income of Aliens Is Taxed

taxmap/pubs/p519-013.htm#TXMP3cded76aIntroduction

Resident and nonresident aliens are taxed in different ways. Resident aliens are generally taxed in the same way as U.S. citizens. Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U.S. trade or business. The following discussions will help you determine if income you receive during the tax year is effectively connected with a U.S. trade or business and how it is taxed.

taxmap/pubs/p519-013.htm#TXMP27053826

Useful items

You may want to see:


Publication
 544 Sales and Other Dispositions of Assets
 1212 List of Original Issue Discount Instruments
Form (and Instructions)
 6251: Alternative Minimum Tax—Individuals
 Schedule D (Form 1040): Capital Gains and Losses
See chapter 12 for information about getting these publications and forms.
taxmap/pubs/p519-013.htm#en_us_publink1000222304

Resident Aliens(p18)


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previous topic occurrence Alien, Resident next topic occurrence

Resident aliens are generally taxed in the same way as U.S. citizens. This means that their worldwide income is subject to U.S. tax and must be reported on their U.S. tax return. Income of resident aliens is subject to the graduated tax rates that apply to U.S. citizens. Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U.S. citizens.