Nonresident Aliens (NRA)

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Nonresident Aliens (NRA)

Alien, Nonresident
NRA
Nonresident Alien (NRA)

Web Links

IRS.gov Web Site

Characterization of Income of Nonresident Aliens

Determining Alien Tax Status

Effectively Connected Income (ECI)

Federal Income Tax Withholding and Reporting on Other Kinds of U.S. Source Income Paid to Nonresident Aliens

Nonresident Alien - Figuring Your Tax

Nonresident Alien Students And the Tax Home Concept

Nonresident Aliens - Exclusions From Income

Nonresident Aliens - Source of Income

Residency Starting and Ending Dates

Social Security Tax / Medicare Tax and Self-Employment

Some Nonresidents with U.S. Assets Must File Estate Tax Returns

Tax Withholding on Foreign Persons

Taxation of Nonresident Aliens

Taxation of Nonresident Aliens (NRA)

Withholding Exemptions - Personal Exemptions - Form W-4


Publications

Related Publications

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

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 597 Information on the United States-Canada Income Tax Treaty

PDF version of this Publication

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Publication 4011 VITA/TCE Foreign Student and Scholar Volunteer Resource Guide

PDF version of this Publication

Topic Screen for this Publication

Publication 4152 Electronic Toolkit for Nonresident Alien VITA/TCE Sites

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 3 - Armed Forces' Tax Guide - Alien Status

Nonresident Aliens. If you are an alien who does not meet the requirements discussed earlier to be a resident...

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

Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different...

Publication 17 - Your Federal Income Tax (For Individuals) - When Do I Have To File?

Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your...

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

Nonresident Aliens. If you are a nonresident alien, you cannot take the credit in most cases. However, you...

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Alien or Resident Alien?

Nonresident Aliens. If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless...

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

Nonresident Aliens. A nonresident alien usually is subject to U.S. income tax only on U.S. source income....

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

Nonresident Aliens. Nonresident aliens can exclude the following items from their gross income. Interest Income....

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

Nonresident Aliens. A nonresident alien's income that is subject to U.S. income tax must be divided into two...

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

Nonresident Aliens. If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing...

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

Nonresident Aliens. You can claim deductions to figure your effectively connected taxable income. You generally...

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

Nonresident Aliens. Generally, if you are a nonresident alien engaged in a trade or business in the United...

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

Nonresident Aliens. You can deduct certain itemized deductions if you receive income effectively connected...

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

Nonresident Aliens. You can claim some of the same credits that resident aliens can claim. You can also report...

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

Nonresident Aliens. Nonresident aliens who are required to file an income tax return should use Form 1040NR...

Publication 519 - U.S. Tax Guide for Aliens - Social Security and Medicare Taxes

Nonresident Alien Students. If you are a nonresident alien temporarily admitted to the United States as a...

Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040

Nonresident Alien. If the decedent was a nonresident alien who would have had to file Form 1040NR, U.S. Nonresident...

Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part II Rules for Retirees

Nonresident Aliens. The following special rules apply to nonresident alien federal employees performing services...


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 W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

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

2013 Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals
2012 Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals

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

Form 2063 U.S. Departing Alien Income Tax Statement

Topic Screen for this Form

Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual

Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

Topic Screen for this Form

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

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Form 8840 Closer Connection Exception Statement for Aliens

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Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition

Topic Screen for this Form

Frequently Asked Questions

FAQ - U.S. Aliens and Citizens Living Abroad

I am a nonresident alien. Can I elect the foreign earned income exclusion if I meet the bona fide resident...

FAQ - U.S. Aliens and Citizens Living Abroad

I live in a foreign country. How do I get a social security number for my dependent who qualifies for a social...

FAQ - U.S. Aliens and Citizens Living Abroad

My spouse is a nonresident alien. How can I get a social security number for her? If you are a U.S. citizen...

FAQ - U.S. Aliens and Citizens Living Abroad

As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously...

FAQ - U.S. Aliens and Citizens Living Abroad

Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal...

Tax Topics

Tax Topic 851

Resident and Nonresident Aliens. Since residents 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...

Related Topic Links

Accountable Plans

Aliens Not Required to Obtain Sailing or Departure Permits

Beneficial Owners

Business Profits and Losses and Sales Transactions

Central Withholding Agreements (CWA)

Charitable Sports Event

Dual-status Taxpayer

Exchange Visitor and Student

Exemption under U.S. Tax Law

Expatriation before June 4, 2004

First Year of Residency

First-year Choice

Fixed or Determinable Annual or Periodical Income (FDAP)

Foreign Corporation

Foreign Country

Foreign Students and Scholars

Foreign Tax Credit (FTC)

Form RRB-1042S, Payments by the Railroad Retirement Board (RRB) 2012 (Nonresident Aliens (NRA))

Form SSA-1099/Form 1042-S, Social Security Benefit Statement

Guarantee of Indebtedness

Income Subject to Nonresident Alien (NRA) Withholding

Individual Taxpayer Identification Number (ITIN)

International Tax Gap

Nonqualified Intermediary (NQI)

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

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

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

Nonresident Alien (NRA) or Dual-status Alien

Nonresident Alien (NRA) or Resident Alien?

Nonresident Alien (NRA) Spouse

Partnership Withholding on Effectively Connected Income (ECI)

Pension or Annuity Payments to Nonresident Aliens (NRAs)

Physical Presence Test

Presumption Rules

Services Performed for Foreign Employer

Source of Income

Student and Exchange Visitor Program (SEVP)

U.S. Citizens and Resident and Nonresident Aliens (NRA)

Undocumented Alien

Wage and Pension Paid by a Foreign Government