skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Current Year Tax Map
Index of Publication 519 - U.S. Tax Guide for AliensTOC
#
30% Tax, The 30% Tax
C
Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets
Central withholding agreements, If you are a nonresident alien entertainer...
Child and dependent care credit:
Child tax credit:
Commuters from Canada or Mexico, Regular commuters from Canada or Mexico.
Compensation for labor or personal services:
Credit for the elderly or the disabled:
Dual-status alien, 6) Tax credits.
Crew members:
Alien status, Crew members.
Compensation, Crew members.
Currency, transporting, Other Forms You May Have To File
D
Dividends, U.S. source income, Dividends
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.
Head of household., 3) Head of household.
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.
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.
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:
Income from foreign employer, Students and exchange visitors.
Social security and Medicare taxes, Students and Exchange Visitors
Exemptions:
Dual-status taxpayer, Exemptions
Indian students and business apprentices, Students and business apprentices from India.
Nonresident alien, Exemptions
Resident alien, Exemptions
F
Filing requirements, Nonresident Aliens
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
Resident alien, Resident Aliens
Sailing permits, Forms To File
G
H
Head of household:
Nonresident alien, Head of household.
Resident alien, Head of household.
I
Identification number, taxpayer:
Income code:
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.
Interest income:
Excludable, Interest Income
Source rule, Interest Income
International organization employees:
K
Korea, South:
Married filing separately, Married nonresident alien.
Qualifying widow filing status, Qualifying widow(er).
L
Long-term U.S. resident:
Expatriation tax, Long-term resident defined.
Losses:
Casualty and theft, Casualty and theft losses.
Of nonresident aliens, Losses.
N
Natural resources, See: Real property
Nonresident alien:
Credit for excess social security tax withheld, Excess social security tax withheld.
Credit for income tax withheld, Withholding from wages.
Effectively connected income, tax on, Tax on Effectively Connected Income
Filing Form 1040NR, Figuring Your Tax
Filing Form 1040NR-EZ, Figuring Your Tax
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
How income is taxed, Nonresident Aliens
Personal exemptions, Exemptions
Tax withheld at source, Tax withheld at the source.
Withholding from partnership income, Tax withheld on partnership income.
O
Obligations:
Original issue discount, Original issue discount (OID).
P
Partnership Income, tax withheld on, Tax Withheld on Partnership Income
Payment against U.S. tax, Payments
Withholding from wages, Tax Withheld
Personal exemption:
Withholding allowance, Allowance for Personal Exemption
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
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
Sale or exchange of, Real Property Gain or Loss
Source rule, Real Property
Tax withheld on sale of, Tax Withheld on Real Property Sales
Registered obligations, Obligations in registered form.
Residence, interrupted, Interrupted Period of Residence
Resident alien status, choosing, Choosing Resident Alien Status
Retirement savings contributions credit:
S
Sale of home, income from, Gain From the Sale of Your Main Home
Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets
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
Source of compensation for labor or personal services:
T
Tax credits and payments:
Resident aliens, Tax Credits and Payments
Tax help, How To Get Help
Tax home, Tax home., Tax home.
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
Transportation income:
Connected with U.S. business, Transportation Income
Transportation of currency or monetary instruments, Other Forms You May Have To File
Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment.
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
TOC