Effectively Connected Income (ECI)

Topic Index

Web Links

IRS.gov Web Site


Publications

Links Inside Publications

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding on Specific Income

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

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

Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Effectively Connected Income


Forms and Instructions

Relevant Forms

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

Form 1040-NR U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 1040-NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents

Form 1120-F (Schedule H) Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8
Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8