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

Topic Index


Publications

Related Publications

Publication 80 Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

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

Publication 4152 Electronic Toolkit for Nonresident Alien VITA/TCE Sites

Links Inside Publications

Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - The Commonwealth of the Northern Mariana Islands


Forms and Instructions

Relevant Forms

Form 941-SS Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

Form 944-SS Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Instructions for Form 944-SS, Employer's Annual Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

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 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)

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

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