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IRS.gov Website
Publication 519
U.S. Tax Guide for Aliens
Introduction, Useful Items and Important Changes
For use in Preparing 2010 Returns

Chapter 1
Nonresident Alien or Resident Alien?

Nonresident Aliens

Resident Aliens

Green Card Test
Substantial Presence Test
Effect of Tax Treaties

Dual-Status Aliens

First Year of Residency
Choosing Resident Alien Status
Last Year of Residency

Nonresident Spouse Treated as a Resident

How To Make the Choice

Special Situations

Chapter 2
Source of Income

Resident Aliens

Nonresident Aliens

Interest Income
Dividends
Guarantee of Indebtedness
Personal Services
Transportation Income
Scholarships, Grants, Prizes, and Awards
Pensions and Annuities
Rents or Royalties
Real Property
Personal Property

Community Income

Chapter 3
Exclusions From Gross Income

Resident Aliens

Foreign Earned Income and Housing Amount

Nonresident Aliens

Interest Income
Dividend Income
Services Performed for Foreign Employer
Gambling Winnings From Dog or Horse Racing

Gain From the Sale of Your Main Home

Scholarships and Fellowship Grants

Chapter 4
How Income of Aliens Is Taxed

Resident Aliens

Nonresident Aliens

Trade or Business in the United States
Effectively Connected Income
The 30% Tax
Income From Real Property
Transportation Tax

Interrupted Period of Residence

Expatriation Tax

Expatriation Before June 4, 2004
Expatriation After June 3, 2004, and Before June 17, 2008
Expatriation After June 16, 2008

Chapter 5
Figuring Your Tax

Tax Year

Identification Number

Filing Status

Resident Aliens
Nonresident Aliens

Reporting Your Income

Deductions

Resident Aliens
Nonresident Aliens

Exemptions

Resident Aliens
Nonresident Aliens

Itemized Deductions

Resident Aliens
Nonresident Aliens

Tax Credits and Payments

Resident Aliens
Nonresident Aliens

Bona Fide Residents of American Samoa or Puerto Rico

Chapter 6
Dual-Status Tax Year

Tax Year

Income Subject to Tax

Restrictions for Dual-Status Taxpayers

Exemptions

How To Figure Tax

Income
Tax Credits and Payments

Forms To File

When and Where To File

Illustration of Dual-Status Return

Form 1040NR
Form 1040

Chapter 7
Filing Information

What, When, and Where To File

Resident Aliens
Nonresident Aliens

Penalties

Civil Penalties
Criminal Penalties

Amended Returns and Claims for Refund

Transportation of Currency or Monetary Instruments

Chapter 8
Paying Tax Through Withholding or Estimated Tax

Notification of Alien Status

Withholding From Compensation

Withholding on Wages
Withholding on Pensions
Withholding on Tip Income
Independent Contractors

Withholding From Other Income

Tax Withheld on Partnership Income
Withholding on Scholarships and Fellowship Grants

Income Entitled to Tax Treaty Benefits

Tax Withheld on Real Property Sales

Social Security and Medicare Taxes

Students and Exchange Visitors
Self-Employment Tax
International Social Security Agreements

Estimated Tax Form 1040-ES (NR)

Chapter 9
Tax Treaty Benefits

Treaty Income

Some Typical Tax Treaty Benefits

Personal Services
Teachers, Professors, and Researchers
Employees of Foreign Governments
Students, Apprentices, and Trainees
Capital Gains
Resident Aliens

Reporting Treaty Benefits Claimed

Chapter 10
Employees of Foreign Governments and International Organizations

Exemption Under Tax Treaty

Exemption Under U.S. Tax Law

Chapter 11
Departing Aliens and the Sailing or Departure Permit

Aliens Not Required To Obtain Sailing or Departure Permits

Aliens Required To Obtain Sailing or Departure Permits

Getting a Sailing or Departure Permit
Forms To File
Paying Taxes and Obtaining Refunds
Bond To Ensure Payment
Filing Annual U.S. Income Tax Returns

Chapter 12
How To Get Tax Help

Appendix A—Tax Treaty Exemption Procedure for Students

Belgium
Bulgaria
China, People's Republic of
Cyprus
Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic
Egypt
France
Germany
Iceland
Indonesia
Israel, Philippines and Thailand
Korea, Norway, Poland, and Romania
Morocco
Netherlands
Pakistan
Portugal and Spain
Slovenia and Venezuela
Trinidad and Tobago
Tunisia

Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers

Belgium
Bulgaria
China, People's Republic of
Commonwealth of Independent States
Czech Republic and Slovak Republic
Egypt, Hungary, Korea, Philippines, Poland, and Romania
France
Germany
Greece
India
Indonesia
Israel
Italy
Jamaica
Luxembourg
Netherlands
Norway
Pakistan
Portugal
Slovenia and Venezuela
Thailand
Trinidad and Tobago
United Kingdom