Tax Information for Aliens and U.S. Citizens Living Abroad

The following topics are found in the category of Tax Information for Aliens and U.S. Citizens Living Abroad. Each topic is stated followed by the corresponding topic number. To access your topic, select the three–digit number.

Resident and Non-Resident Aliens	Tax Topic 851
Foreign Tax Credit	Tax Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W–7	Tax Topic 857
Alien Tax Clearance	Tax Topic 858