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IRS.gov Website
Rev. date: 12/04/2013


Tax Information for Aliens and U.S. Citizens Living Abroad

Tax Topic 850
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The following topics are found in the category of Tax Information for Aliens and U.S. Citizens Living Abroad. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.
Resident and Nonresident AliensTax Topic 851
Foreign Tax CreditTax Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7Tax Topic 857
Alien Tax ClearanceTax Topic 858