Alien, Resident

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IRS.gov Website

Alien, Resident

Green Card
Resident Alien


Forms and Instructions

Relevant Forms

Form W-7 Application for IRS Individual Taxpayer Identification Number
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
Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos

Form 1040-C U.S. Departing Alien Income Tax Return
Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return

Form 8854 Initial and Annual Expatriation Statement
Instructions for Form 8854, Initial and Annual Expatriation Statement


Publications

Related Publications

Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 519 U.S. Tax Guide for Aliens

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 4588 Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations

PDF version of this Publication

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Publication 4588 (SP) Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations (Spanish Version)

PDF version of this Publication

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Publication 4588 (VN) Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations (Vietnamese Version)

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Topic Screen for this Publication

Links Inside Publications

Publication 3 - Armed Forces' Tax Guide - Alien Status

Resident Aliens. You are considered a resident alien of the United States for tax purposes if you meet either...

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

Resident alien. If you are a resident alien for the entire year, you must file a tax return following the...

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

Resident Aliens. If you are a resident alien of the United States, you can take a credit for foreign taxes...

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

Resident Aliens. You are a resident alien of the United States for tax purposes if you meet either the green...

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

Choosing Resident Alien Status. If you are a dual-status alien, you can choose to be treated as a U.S. resident...

Publication 519 - U.S. Tax Guide for Aliens - Source of Income

Resident Aliens. A resident alien's income is generally subject to tax in the same manner as a U.S. citizen....

Publication 519 - U.S. Tax Guide for Aliens - Exclusions From Gross Income

Resident Aliens. Resident aliens may be able to exclude the following items from their gross income. Foreign...

Publication 519 - U.S. Tax Guide for Aliens - How Income of Aliens Is Taxed

Resident Aliens. Resident aliens are generally taxed in the same way as U.S. citizens. This means that their...

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

Resident Aliens. Resident aliens can use the same filing statuses available to U.S. citizens. See your form...

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

Resident Aliens. You can claim the same deductions allowed to U.S. citizens if you are a resident alien for...

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

Resident Aliens. You can claim personal exemptions and exemptions for dependents according to the dependency...

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

Resident Aliens. You can claim the same itemized deductions as U.S. citizens, using Schedule A of Form 1040....

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

Resident Aliens. Resident aliens generally claim tax credits and report tax payments, including withholding,...

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

Resident Aliens. Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions...

Publication 519 - U.S. Tax Guide for Aliens - Some Typical Tax Treaty Benefits

Resident Aliens. Resident aliens may qualify for tax treaty benefits in the situations discussed below. U.S....

Frequently Asked Questions

FAQ - Aliens and U.S. Citizens Living Abroad

Do I have to meet the 330-day physical presence test or have a valid working resident visa to be eligible for...

Tax Topics

Tax Topic 851

Resident and Nonresident Aliens. Since resident and nonresident aliens are taxed differently, it is important...

Tax Topic 858

Alien Tax Clearance. If you are either a resident or a nonresident alien departing the United States, you will...

Web Links

U.S. Department of Homeland Security Web Site

Green Card (Permanent Residence)

Related Topic Links

Alien, Nonresident

Aliens Not Required to Obtain Sailing or Departure Permits

Exemption under U.S. Tax Law

First Year of Residency

First-year Choice

Foreign Country

Individual Taxpayer Identification Number (ITIN)

International Tax Gap

Nonresident Alien (Other Than a Bona Fide Resident of Guam)

Nonresident Alien (Other Than a Bona Fide Resident of the Commonwealth of the Northern Mariana Islands (CNMI)

Nonresident Alien (Other Than a Bona Fide Resident of the United States Virgin Islands (USVI)

Nonresident Alien or Resident Alien?

Nonresident Alien Spouse Treated as a Resident

Physical Presence Test

Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens

U.S. Citizen or Resident Alien

U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam)

U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the Commonwealth of the Northern Mariana Islands (CNMI)

U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the United States Virgin Islands (USVI)

U.S. Citizens and Resident Aliens Abroad

U.S. Citizens and Resident and Nonresident Aliens

You Must be a U.S. Citizen or Resident Alien All Year