skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Index of Publication 519 - U.S. Tax Guide for AliensTOC
#
30% Tax, The 30% Tax
A
Accuracy-related penalties, Accuracy-related penalty.
Adoption credit:
Dual-status alien, Adoption credit.
Nonresident alien, Adoption credit.
Resident alien, Adoption credit.
Alien status, employer notification of, Notification of Alien Status
Alternative minimum tax, Alternative minimum tax.
Asset-use test, Asset-use test.
Assistance, See: Tax help
Athletes, professional, Professional athletes.
B
Beneficiary of estate or trust, Beneficiary of an estate or trust.
Business expenses, ordinary and necessary, Ordinary and necessary business expenses.
Business operations, Business operations.
Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions
Business-activities test, Business-activities test.
C
Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets
Casualty and theft losses, Casualty and theft losses.
Central withholding agreements, If you are a nonresident alien entertainer...
Charitable contributions, Charitable contributions.
Child and dependent care credit:
Child tax credit:
Community income, Community Income
Commuters from Canada or Mexico, Regular commuters from Canada or Mexico.
Compensation for labor or personal services:
Geographical basis, Geographical Basis
Contingent interest, Contingent interest.
Credit for the elderly or the disabled:
Dual-status alien, 6) Tax credits.
Credits against tax:
Credit for the elderly or the disabled, 6) Tax credits.
Dual-status alien, Credits
Earned income credit, 6) Tax credits., Earned income credit.
Excess social security tax withheld, Excess social security tax withheld.
Lifetime learning credit, Education credits., Education credits.
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax withheld at source, Tax withheld at the source.
Tax withheld on partnership income, Tax withheld on partnership income.
Withholding from wages, Withholding from wages.
Crew members:
Alien status, Crew members.
Compensation, Crew members.
Currency, transporting, Other Forms You May Have To File
D
De minimis presence, De minimis presence.
Depreciable property, Depreciable property.
Disclosure statement, Disclosure statement.
Dividends, U.S. source income, Dividends
Dual-status aliens, Dual-Status Aliens
Dual-status tax year, Dual-Status Tax Year
Computation of tax, How To Figure Tax
Credit for the elderly or the disabled, 6) Tax credits.
Earned income credit, 6) Tax credits.
Education credit, 6) Tax credits.
Exemptions, 2) Exemptions.
Foreign tax credit, Foreign tax credit.
Forms to file, Forms To File
Head of household., 3) Head of household.
Income subject to tax, Income Subject to Tax
Joint return, 4) Joint return.
Residency ending date, Dual-Status Aliens
Residency starting date, Dual-Status Aliens
Standard deduction, 1) Standard deduction.
Tax rates, 5) Tax rates.
When and where to file, When and Where To File
E
Earned income credit:
Dual-status alien, 6) Tax credits.
Nonresident alien, Earned income credit.
Resident alien, Earned income credit.
Education credits:
Dual-status alien, 6) Tax credits.
Nonresident alien, Education credits.
Resident alien, Education credits.
Effectively connected income, Effectively Connected Income
Foreign income, Foreign Income
Investment income, Investment Income
Pensions, Pensions.
Real property gain or loss, Real Property Gain or Loss
Real property income choice, Income From Real Property
Transportation income, Transportation Income
Employees of foreign governments, Employees of foreign governments.
Employees of international organizations, Employees of international organizations.
Employees, household, Household employees.
Employees, withholding exemption under tax treaty, Employees and independent contractors.
Employer identification number, Employer identification number (EIN).
Excess social security tax, Excess social security tax withheld.
Exchange visitors, Exchange Visitors
Income from foreign employer, Students and exchange visitors.
Social security and Medicare taxes, Students and Exchange Visitors
Exclusions from gross income, Exclusions From Gross Income
Compensation from a foreign employer, Students and exchange visitors.
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
Students and exchange visitors, Students and exchange visitors.
Exempt individual, Exempt individual.
Exemption from withholding:
Students, teachers, and researchers, Students, teachers, and researchers.
Exemptions:
Dual-status taxpayer, Exemptions
Indian students and business apprentices, Students and business apprentices from India.
Nonresident alien, Exemptions
Resident alien, Exemptions
Residents of South Korea, Residents of South Korea.
F
Filing requirements, Nonresident Aliens
Filing status, Filing Status
First-year choice, First-Year Choice
Fixed or determinable income, Fixed or Determinable Income
Foreign country, Foreign country.
Foreign earned income exclusion, Foreign Earned Income and Housing Amount
Foreign government employees:
Tax treaty exemption, Employees of Foreign Governments
Foreign income subject to U.S. tax, Foreign Income
Foreign organizations, charitable contributions to, Foreign organizations.
Foreign tax credit:
Dual-status alien, Foreign tax credit.
Nonresident alien, Foreign tax credit.
Resident alien, Foreign tax credit.
Forms to file:
Dual-status alien, Forms To File
Nonresident aliens, Nonresident Aliens
Resident alien, Resident Aliens
Sailing permits, Forms To File
G
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
Green card test, Green Card Test
H
Head of household:
Nonresident alien, Head of household.
Resident alien, Head of household.
Household employees, Household employees.
I
Identification number, taxpayer:
Income:
Community, Community Income
Effectively connected, Effectively Connected Income
Fixed or determinable, Fixed or Determinable Income
From real property, Income From Real Property
Income affected by treaties, Income affected by treaties.
Interest, Interest Income
Investment, Investment Income
Personal services, Personal Service Income
Income code:
Income from U.S. sources, Source of Income
Dividends, Dividends
Interest, Interest Income
Pensions and annuities, Pensions and Annuities
Personal property, Personal Property
Personal services, Personal Services
Real property, Real Property
Rents or royalties, Rents or Royalties
Independent contractors:
Withholding exemption under tax treaty, Employees and independent contractors.
Withholding rules, Independent Contractors
India, students and business apprentices from:
Exemptions for spouse and dependents, Students and business apprentices from India.
Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Intangible property, Intangible property.
Interest income:
Excludable, Interest Income
Source rule, Interest Income
International organization employees:
International social security agreements, International Social Security Agreements
Interrupted period of residence, Interrupted Period of Residence
Investment income, Investment Income
Itemized deductions, Itemized Deductions
K
Korea, South:
Married filing separately, Married nonresident alien.
Qualifying widow filing status, Qualifying widow(er).
L
Last year of residency, Last Year of Residency
Long-term U.S. resident:
Expatriation tax, Long-term resident defined.
Losses:
Casualty and theft, Casualty and theft losses.
Of nonresident aliens, Losses.
M
Married filing jointly:
Nonresident alien, Married nonresident alien.
Resident alien, Married filing jointly.
Medical condition, Medical condition.
Monetary instruments, transporting, Other Forms You May Have To File
More information, See: Tax help
Moving expenses, Moving expenses.
N
Natural resources, See: Real property
Nonresident alien:
Casualty and theft losses, Casualty and theft losses.
Charitable contributions, Charitable contributions.
Credit for excess social security tax withheld, Excess social security tax withheld.
Credit for income tax withheld, Withholding from wages.
Credit for prior year minimum tax, Credit for prior year minimum tax.
Earned income credit, Earned income credit.
Education credits, Education credits.
Effectively connected income, tax on, Tax on Effectively Connected Income
Filing Form 1040NR, Figuring Your Tax
Filing Form 1040NR-EZ, Figuring Your Tax
Foreign tax credit, Foreign tax credit.
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
Head of household, Head of household.
How income is taxed, Nonresident Aliens
Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
Interest income, Interest Income
Losses, Losses.
Moving expenses, Moving expenses.
Personal exemptions, Exemptions
Qualifying widow(er), Qualifying widow(er).
State and local income taxes, State and local income taxes.
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax withheld at source, Tax withheld at the source.
Travel expenses, Travel expenses.
Withholding from partnership income, Tax withheld on partnership income.
Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident
O
Obligations:
Original issue discount, Original issue discount (OID).
P
Partnership Income, tax withheld on, Tax Withheld on Partnership Income
Partnerships, Partnerships.
Payment against U.S. tax, Payments
Tax withheld at the source, Tax withheld at the source.
Withholding from wages, Tax Withheld
Penalties, Penalties, Penalties.
Accuracy-related, Accuracy-related penalty.
Failure to file, Filing late.
Failure to pay, Paying tax late.
Failure to supply taxpayer identification number, Failure to supply taxpayer identification number.
Fraud, Fraud.
Frivolous tax submission, Frivolous tax submission.
Substantial understatement of income tax, Substantial understatement of income tax.
Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax.
Penalty on early withdrawal of savings, Penalty on early withdrawal of savings.
Pensions, Pensions.
Withholding on, Withholding on Pensions
Personal exemption:
Withholding allowance, Allowance for Personal Exemption
Personal property, Personal Property
Personal services income:
Connected with U.S. business, Personal Service Income
Paid by foreign employer, Services Performed for Foreign Employer
Source rule, Personal Services
Tax treaty exemption, Personal Services
Withholding on wages, Withholding on Wages
Professional athletes, Professional athletes.
Protective return, Protective return.
Publications, See: Tax help
Q
Qualified investment entity:
Distributions paid by, Qualified investment entities.
R
Real estate, See: Real property
Real property:
Definition, Real Property
Natural resources, Natural resources.
Sale or exchange of, Real Property Gain or Loss
Source rule, Real Property
Tax withheld on sale of, Tax Withheld on Real Property Sales
U.S. real property interest, U.S. real property interest.
Real property income, Real property income.
Registered obligations, Obligations in registered form.
Residence, interrupted, Interrupted Period of Residence
Resident alien:
Education credits, Education credits.
Head of household, Head of household.
Married filing jointly, Married filing jointly.
Qualifying widow(er), Qualifying widow(er).
Resident alien status, choosing, Choosing Resident Alien Status
Retirement savings contributions credit:
S
Sailing permits, departing aliens:
Bond furnished, insuring tax payment, You must pay all tax shown as due on the...
Form 1040-C, Form 1040-C
Form 2063, Form 2063
Forms to file, Forms To File
Sale of home, income from, Gain From the Sale of Your Main Home
Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets
Self-employment tax, Self-Employment Tax
Social security benefits:
Nonresident alien, Social Security Benefits
Social security number, Social security number (SSN).
Social security tax:
Credit for excess tax withheld, Social Security and Medicare Taxes
Foreign students and exchange visitors, Students and Exchange Visitors
Self-employment tax, Self-Employment Tax
Source of compensation for labor or personal services:
Alternative basis, Alternative Basis
Multi-year compensation, Multi-year compensation.
Time basis, Time Basis
Source of income, Source of Income
State and local income taxes, State and local income taxes.
Student loan interest expense, Student loan interest expense.
Substantial presence test, Substantial Presence Test
T
Tax credits and payments:
Nonresident aliens, Nonresident Aliens
Resident aliens, Tax Credits and Payments
Tax help, How To Get Help
Tax home, Tax home., Tax home.
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax treaties:
Capital gains, Capital Gains
Employees of foreign governments, Employees of Foreign Governments
Exclusions from income, Income affected by treaties.
Income affected by, Income affected by treaties.
Reporting benefits claimed, Reporting Treaty Benefits Claimed
Teachers and professors, Teachers, Professors, and Researchers
Trainees, students, and apprentices, Students, Apprentices, and Trainees
Tax Treaties:
Income entitled to benefits, Income Entitled to Tax Treaty Benefits
Tax year, Tax Year, Tax Year
Tax, transportation, Transportation Tax
Taxpayer Advocate, Taxpayer Advocate Service.
Taxpayer identification number:
Tie-breaker rule, Effect of Tax Treaties
Trade or business, U.S., Trade or Business in the United States
Beneficiary of estate or trust, Beneficiary of an estate or trust.
Business operations, Business operations.
Income from U.S. sources, Effectively Connected Income
Partnerships, Partnerships.
Personal services, Personal Services
Students and trainees, Students and trainees.
Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
Transportation income:
Connected with U.S. business, Transportation Income
Transportation of currency or monetary instruments, Other Forms You May Have To File
Transportation tax, Transportation Tax
Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment.
Travel expenses, Travel expenses.
Treaties, income affected by, Income affected by treaties.
Treaty benefits for resident aliens, Resident Aliens
Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed
TTY/TDD information, How To Get Help
U
U.S Virgin Islands, residents of:
U.S. real property holding corporation, U.S. real property holding corporation.
U.S. real property interest, U.S. real property interest.
U.S. tax-exempt income, expenses allocable to, Expenses allocable to U.S. tax-exempt income.
U.S. Virgin Islands, residents of:
W
Wages exempt from withholding, Wages Exempt From Withholding
Wages, withholding on, Withholding on Wages
Waiver of filing deadline, Waiver of filing deadline.
Where to file, When To File
Who must file, Nonresident Aliens
Withholding tax:
Allowance for personal exemption, Allowance for Personal Exemption
Central withholding agreements, Central withholding agreements.
Notification of alien status, Notification of Alien Status
On sale of real property, Withholding of tax.
Residents of Canada, Mexico, or South Korea, U.S. nationals or residents of Canada, Mexico, or South Korea.
Social security taxes, Social Security and Medicare Taxes
U.S. Virgin Islands, residents of, Residents of the U.S. Virgin Islands.
Where to report on the return, Tax Withheld
Withholding from compensation, Withholding From Compensation
TOC