Publication 519
For use in Preparing 2011 Returns
Nonresident Aliens
Resident Aliens
Green Card TestSubstantial Presence TestEffect of Tax TreatiesDual-Status Aliens
First Year of ResidencyChoosing Resident Alien StatusLast Year of ResidencyNonresident Spouse Treated as a Resident
How To Make the ChoiceAliens From American Samoa or Puerto Rico
Resident Aliens
Nonresident Aliens
Interest IncomeDividendsGuarantee of IndebtednessPersonal ServicesTransportation IncomeScholarships, Grants, Prizes, and AwardsPensions and AnnuitiesRents or RoyaltiesReal PropertyPersonal PropertyCommunity Income
Resident Aliens
Foreign Earned Income and Housing AmountNonresident Aliens
Interest IncomeDividend IncomeServices Performed for Foreign EmployerGambling Winnings From Dog or Horse RacingGain From the Sale of Your Main Home
Scholarships and Fellowship Grants
Resident Aliens
Nonresident Aliens
Trade or Business in the United StatesEffectively Connected IncomeThe 30% TaxIncome From Real PropertyTransportation TaxInterrupted Period of Residence
Expatriation Tax
Expatriation Before June 4, 2004Expatriation After June 3, 2004, and Before June 17, 2008Expatriation After June 16, 2008Tax Year
Identification Number
Filing Status
Resident AliensNonresident AliensReporting Your Income
Deductions
Resident AliensNonresident AliensExemptions
Resident AliensNonresident AliensItemized Deductions
Resident AliensNonresident AliensTax Credits and Payments
Resident AliensNonresident AliensBona Fide Residents of American Samoa or Puerto Rico
Tax Year
Income Subject to Tax
Restrictions for Dual-Status Taxpayers
Exemptions
How To Figure Tax
IncomeTax Credits and PaymentsForms To File
When and Where To File
Illustration of Dual-Status Return
Form 1040NRForm 1040What, When, and Where To File
Resident AliensNonresident AliensAmended Returns and Claims for RefundOther Forms You May Have To FilePenalties
Civil PenaltiesCriminal PenaltiesNotification of Alien Status
Withholding From Compensation
Withholding on WagesWithholding on PensionsWithholding on Tip IncomeIndependent ContractorsWithholding From Other Income
Tax Withheld on Partnership IncomeWithholding on Scholarships and Fellowship GrantsIncome Entitled to Tax Treaty Benefits
Tax Withheld on Real Property Sales
Social Security and Medicare Taxes
Students and Exchange VisitorsAgricultural WorkersSelf-Employment TaxInternational Social Security AgreementsEstimated Tax Form 1040-ES (NR)
Treaty Income
Some Typical Tax Treaty Benefits
Personal ServicesTeachers, Professors, and ResearchersEmployees of Foreign GovernmentsStudents, Apprentices, and TraineesCapital GainsResident AliensReporting Treaty Benefits Claimed
Exemption Under Tax Treaty
Exemption Under U.S. Tax Law
Aliens Not Required To Obtain Sailing or Departure Permits
Aliens Required To Obtain Sailing or Departure Permits
Getting a Sailing or Departure PermitForms To FilePaying Taxes and Obtaining RefundsBond To Ensure PaymentFiling Annual U.S. Income Tax ReturnsAppendix A—Tax Treaty Exemption Procedure for Students
BelgiumBulgariaChina, People's Republic ofCyprusCzech Republic, Estonia, Latvia, Lithuania, and Slovak RepublicEgyptFranceGermanyIcelandIndonesiaIsrael, Philippines and ThailandKorea, Norway, Poland, and RomaniaMoroccoNetherlandsPakistanPortugal and SpainSlovenia and VenezuelaTrinidad and TobagoTunisiaAppendix B—Tax Treaty Exemption Procedure for Teachers and
Researchers
BelgiumBulgariaChina, People's Republic ofCommonwealth of Independent StatesCzech Republic and Slovak RepublicEgypt, Hungary, Korea, Philippines, Poland, and RomaniaFranceGermanyGreeceIndiaIndonesiaIsraelItalyJamaicaLuxembourgNetherlandsNorwayPakistanPortugalSlovenia and VenezuelaThailandTrinidad and TobagoUnited Kingdom
