Table of Contents

• Publication 519 - Introductory Material
  • Future Developments
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • What's New
  • Reminders
• 1.   Nonresident Alien or Resident Alien?
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Nonresident Aliens
  • Resident Aliens
    • Green Card Test
    • Substantial Presence Test
    • Effect of Tax Treaties
  • Dual-Status Aliens
    • First Year of Residency
    • Choosing Resident Alien Status
    • Last Year of Residency
  • Nonresident Spouse Treated as a Resident
    • How To Make the Choice
  • Aliens From American Samoa or Puerto Rico
• 2.   Source of Income
  • Introduction
  • Topics - This chapter discusses:
  • Resident Aliens
  • Nonresident Aliens
    • Interest Income
    • Dividends
    • Guarantee of Indebtedness
    • Personal Services
    • Transportation Income
    • Scholarships, Grants, Prizes, and Awards
    • Pensions and Annuities
    • Rents or Royalties
    • Real Property
    • Personal Property
  • Community Income
• 3.   Exclusions From Gross Income
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
    • Foreign Earned Income and Housing Amount
  • Nonresident Aliens
    • Interest Income
    • Dividend Income
    • Services Performed for Foreign Employer
    • Gambling Winnings From Dog or Horse Racing
  • Gain From the Sale of Your Main Home
  • Scholarships and Fellowship Grants
    • Expenses that do not qualify.
• 4.   How Income of Aliens Is Taxed
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Resident Aliens
  • Nonresident Aliens
    • Trade or Business in the United States
    • Effectively Connected Income
    • The 30% Tax
    • Income From Real Property
    • Transportation Tax
  • Interrupted Period of Residence
  • Expatriation Tax
    • Expatriation Before June 4, 2004
    • Expatriation After June 3, 2004, and Before June 17, 2008
    • Expatriation After June 16, 2008
• 5.   Figuring Your Tax
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Tax Year
  • Identification Number
    • F-1 and M-1 visa holders.
    • J-1 visa holders.
  • Filing Status
    • Resident Aliens
    • Nonresident Aliens
  • Reporting Your Income
  • Deductions
    • Resident Aliens
    • Nonresident Aliens
  • Exemptions
    • Resident Aliens
    • Nonresident Aliens
  • Itemized Deductions
    • Resident Aliens
    • Nonresident Aliens
  • Tax Credits and Payments
    • Resident Aliens
    • Nonresident Aliens
  • Bona Fide Residents of American Samoa or Puerto Rico
• 6.   Dual-Status Tax Year
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Tax Year
  • Income Subject to Tax
  • Restrictions for Dual-Status Taxpayers
  • Exemptions
  • How To Figure Tax
    • Income
    • Tax Credits and Payments
  • Forms To File
  • When and Where To File
• 7.   Filing Information
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • What, When, and Where To File
    • Resident Aliens
    • Nonresident Aliens
    • Amended Returns and Claims for Refund
    • Other Forms You May Have To File
  • Penalties
    • Civil Penalties
    • Criminal Penalties
• 8.   Paying Tax Through Withholding or Estimated Tax
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Notification of Alien Status
  • Withholding From Compensation
    • Withholding on Wages
    • Withholding on Pensions
    • Withholding on Tip Income
    • Independent Contractors
  • Withholding From Other Income
    • Tax Withheld on Partnership Income
    • Withholding on Scholarships and Fellowship Grants
  • Income Entitled to Tax Treaty Benefits
    • Students, teachers, and researchers.
  • Tax Withheld on Real Property Sales
  • Social Security and Medicare Taxes
    • Students and Exchange Visitors
    • Agricultural Workers
    • Self-Employment Tax
    • International Social Security Agreements
  • Estimated Tax Form 1040-ES (NR)
    • Fiscal year.
• 9.   Tax Treaty Benefits
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Treaty Income
  • Some Typical Tax Treaty Benefits
    • Personal Services
    • Teachers, Professors, and Researchers
    • Employees of Foreign Governments
    • Students, Apprentices, and Trainees
    • Capital Gains
    • Resident Aliens
  • Reporting Treaty Benefits Claimed
• 10.   Employees of Foreign Governments and International Organizations
  • Exemption Under Tax Treaty
  • Exemption Under U.S. Tax Law
    • Certification.
• 11.   Departing Aliens and the Sailing or Departure Permit
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Aliens Not Required To Obtain Sailing or Departure Permits
  • Aliens Required To Obtain Sailing or Departure Permits
    • Getting a Sailing or Departure Permit
    • Forms To File
    • Paying Taxes and Obtaining Refunds
    • Bond To Ensure Payment
    • Filing Annual U.S. Income Tax Returns
• 12.   How To Get Help
  • Low Income Taxpayer Clinics (LITCs).
• Publication 519 - Additional Material
  • Appendix A—Tax Treaty Exemption Procedure for Students
    • Belgium
    • Bulgaria
    • China, People's Republic of
    • Cyprus
    • Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic
    • Egypt
    • France
    • Germany
    • Iceland
    • Indonesia
    • Israel, Philippines and Thailand
    • Korea, Norway, Poland, and Romania
    • Morocco
    • Netherlands
    • Pakistan
    • Portugal and Spain
    • Slovenia and Venezuela
    • Trinidad and Tobago
    • Tunisia
  • Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
    • Belgium
    • Bulgaria
    • China, People's Republic of
    • Commonwealth of Independent States
    • Czech Republic and Slovak Republic
    • Egypt, Hungary, Korea, Philippines, Poland, and Romania
    • France
    • Germany
    • Greece
    • India
    • Indonesia
    • Israel
    • Italy
    • Jamaica
    • Luxembourg
    • Netherlands
    • Norway
    • Pakistan
    • Portugal
    • Slovenia and Venezuela
    • Thailand
    • Trinidad and Tobago
    • United Kingdom
• Index