Alien, Nonresident

Topic Index

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

Comments
About Tax Map


Forms and Instructions

Relevant Forms

Form W-7 Application for IRS Individual Taxpayer Identification Number

W-7 Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number

Form W-7 (SP) Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos

W-7 (SP) Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos

Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

W-8BEN Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

W-8ECI Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

W-8EXP Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding

W-8IMY Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding

W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals

Form 1040-NR U.S. Nonresident Alien Income Tax Return

1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 1040-NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

1040-NR-EZ Instructions for Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Form 2063 U.S. Departing Alien Income Tax Statement

Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

8233 Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual

Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Form 8840 Closer Connection Exception Statement for Aliens

Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition


Publications

Related Publications

Publication 513 Tax Information for Visitors to the United States

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 519 U.S. Tax Guide for Aliens

Publication 4011 VITA/TCE Foreign Student and Scholar Volunteer Resource Guide

Links Inside Publications

Publication 3 - Armed Forces' Tax Guide - Alien Status

Nonresident Aliens. If you are an alien who does not meet the requirements discussed earlier to be a resident...

Publication 17 - Your Federal Income Tax (For Individuals) - Filing Information

Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different...

Publication 17 - Your Federal Income Tax (For Individuals) - When Do I Have To File?

Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your...

Publication 514 - Foreign Tax Credit for Individuals - Who Can Take the Credit?

Nonresident Aliens. If you are a nonresident alien, you generally cannot take the credit. However, you may...

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Alien or Resident Alien?

Nonresident Aliens. If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless...

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens

Nonresident Aliens. A nonresident alien usually is subject to U.S. income tax only on U.S. source income....

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens

Nonresident Aliens. Nonresident aliens can exclude the following items from their gross income. Interest Income....

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens

Nonresident Aliens. A nonresident alien's income that is subject to U.S. income tax must be divided into two...

Publication 519 - U.S. Tax Guide for Aliens - Filing Status

Nonresident Aliens. If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing...

Publication 519 - U.S. Tax Guide for Aliens - Deductions

Nonresident Aliens. You can claim deductions to figure your effectively connected taxable income. You generally...

Publication 519 - U.S. Tax Guide for Aliens - Exemptions

Nonresident Aliens. Generally, if you are a nonresident alien engaged in a trade or business in the United...

Publication 519 - U.S. Tax Guide for Aliens - Itemized Deductions

Nonresident Aliens. You can deduct certain itemized deductions if you receive income effectively connected...

Publication 519 - U.S. Tax Guide for Aliens - Tax Credits and Payments

Nonresident Aliens. You can claim some of the same credits that resident aliens can claim. You can also report...

Publication 519 - U.S. Tax Guide for Aliens - Filing Information

Nonresident Aliens. Nonresident aliens who are required to file an income tax return should use Form 1040NR...

Publication 519 - U.S. Tax Guide for Aliens - Social Security and Medicare Taxes

Nonresident Alien Students. If you are a nonresident alien temporarily admitted to the United States as a...

Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040

Nonresident Alien. If the decedent was a nonresident alien who would have had to file Form 1040NR, U.S. Nonresident...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part II Rules for Retirees

Nonresident Aliens. The following special rules apply to nonresident alien federal employees performing services...

Frequently Asked Questions