Index

Symbols

30% Tax, The 30% Tax

A

Accuracy-related penalties, Accuracy-related penalty.
Additional Medicare Tax, Additional Medicare Tax., Additional Medicare Tax.
Adoption credit
Dual-status alien, Adoption credit.
Nonresident alien, Adoption credit.
Resident alien, Adoption credit.
Agricultural workers, Agricultural workers. , Agricultural Workers
Alien
Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens
Resident, Resident Aliens, Resident Aliens, Resident Aliens
Alien status, employer notification of, Notification of Alien Status
Alternative minimum tax, Alternative minimum tax.
Amended returns, Amended Returns and Claims for Refund
American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U.S. possessions., Bona Fide Residents of American Samoa or Puerto Rico
Annuities
Income, Income from certain annuities.
Source rule, Pensions and Annuities
Asset-use test, Asset-use test.
Assistance (see Tax help)
Athletes, professional, Professional athletes.
Awards, Scholarships, Grants, Prizes, and Awards

B

Basis of property, Depreciable property.
Beneficiary of estate or trust, Beneficiary of an estate or trust.
Business expenses, ordinary and necessary, Ordinary and necessary business expenses.
Business operations, Business operations.
Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions
Business, U.S., Trade or Business in the United States
Business-activities test, Business-activities test.

C

Canada
Commuters, Regular commuters from Canada or Mexico.
Exemptions, Exemptions
Personal exemption, Resident Aliens
Qualifying widow filing status, Qualifying widow(er).
Residents of, Residents of Mexico or Canada or U.S. nationals.
Social security benefits, Special Rule for Canadian and German Social Security Benefits
Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment.
Withholding tax, U.S. nationals or residents of Canada, Mexico, or South Korea.
Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets
Casualty and theft losses, Casualty and theft losses.
Central withholding agreements, Central withholding agreements.
Charitable contributions, Charitable contributions.
Child and dependent care credit
Dual-status alien, Child and dependent care credit.
Nonresident alien, Child and dependent care credit.
Resident alien, Child and dependent care credit.
Child tax credit
Resident alien, Child tax credit., Child tax credit., Child tax credit.
Claims for refund, Amended Returns and Claims for Refund
Closer connection, Closer Connection to a Foreign Country
Commodities, trading in, Trading in stocks, securities, and commodities.
Community income, Community Income
Commuters from Canada or Mexico, Regular commuters from Canada or Mexico.
Compensation for labor or personal services
Geographical basis, Geographical Basis
Contingent interest, Contingent interest.
Credit for the elderly or the disabled
Dual-status alien, 6) Tax credits.
Resident alien, Credit for the elderly or the disabled.
Credits against tax
Child and dependent care credit, Child and dependent care credit., Child and dependent care credit.
Child tax credit, Child tax credit., Child tax credit., Child tax credit.
Credit for the elderly or the disabled, 6) Tax credits.
Dual-status alien, Credits
Earned income credit, Earned income credit., 6) Tax credits.
Education credits, Education credits., Education credits., 6) Tax credits.
Excess social security tax withheld, Excess social security tax withheld.
Foreign tax credit, Foreign tax credit., Foreign tax credit.
Hope credit, Education credits., Education credits.
Lifetime learning credit, Education credits., Education credits.
Retirement savings contributions, Retirement savings contributions credit., Retirement savings contributions credit., Retirement savings contributions credit.
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax withheld at source, Tax withheld at the source.
Tax withheld on partnership income, Tax withheld on partnership income.
Withholding from wages, Withholding from wages.
Crew members
Alien status, Crew members.
Compensation, Crew members.
Currency, transporting, Other Forms You May Have To File

D

Days of presence, Days of Presence in the United States
De minimis presence, De minimis presence.
Deductions, Deductions, Itemized Deductions
Departure permit, When to get a sailing or departure permit.
Depreciable property, Depreciable property.
Diplomats (see Foreign government employees)
Direct economic relationship, Personal Service Income
Disclosure statement, Disclosure statement.
Dividends, U.S. source income, Dividends
Dual-status aliens, Dual-Status Aliens
Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year
Child care credit, Child and dependent care credit.
Computation of tax, How To Figure Tax
Credit for the elderly or the disabled, 6) Tax credits.
Earned income credit, 6) Tax credits.
Education credit, 6) Tax credits.
Exemptions, 2) Exemptions.
Foreign tax credit, Foreign tax credit.
Forms to file, Forms To File
Head of household., 3) Head of household.
Income subject to tax, Income Subject to Tax
Joint return, 4) Joint return.
Residency ending date, Dual-Status Aliens
Residency starting date, Dual-Status Aliens
Restrictions, Restrictions for Dual-Status Taxpayers
Standard deduction, 1) Standard deduction.
Tax rates, 5) Tax rates.
When and where to file, When and Where To File

E

Earned income credit
Dual-status alien, 6) Tax credits.
Nonresident alien, Earned income credit.
Resident alien, Earned income credit.
Education credits
Dual-status alien, 6) Tax credits.
Nonresident alien, Education credits.
Resident alien, Education credits.
Effectively connected income, Effectively Connected Income
Foreign income, Foreign Income
Investment income, Investment Income
Pensions, Pensions.
Real property gain or loss, Real Property Gain or Loss
Real property income choice, Income From Real Property
Tax on, Tax on Effectively Connected Income
Transportation income, Transportation Income
Employees of foreign governments, Employees of foreign governments.
Employees of international organizations, Employees of international organizations.
Employees, household, Household employees.
Employees, withholding exemption under tax treaty, Employees and independent contractors.
Employer identification number, Employer identification number (EIN).
Estate, beneficiary, Beneficiary of an estate or trust.
Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR)
Excess social security tax, Excess social security tax withheld.
Exchange visitors, Exchange Visitors
Income from foreign employer, Students and exchange visitors.
Social security and Medicare taxes, Students and Exchange Visitors
Exclusions from gross income, Exclusions From Gross Income
Annuities, Income from certain annuities.
Compensation from a foreign employer, Students and exchange visitors.
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
Students and exchange visitors, Students and exchange visitors.
Treaty income, Income affected by treaties., Treaty Income
Exempt individual, Exempt individual.
Exemption from withholding
Employees, Employees and independent contractors.
Independent contractors, Employees and independent contractors.
Students, teachers, and researchers, Students, teachers, and researchers.
Exemptions
Dual-status taxpayer, Exemptions
Indian students and business apprentices, Students and business apprentices from India.
Nonresident alien, Exemptions
Resident alien, Exemptions
Residents of Mexico or Canada, Residents of Mexico or Canada or U.S. nationals.
Residents of South Korea, Residents of South Korea.
U.S. nationals, Residents of Mexico or Canada or U.S. nationals.
Expatriation tax, Expatriation Before June 4, 2004

F

Fellowship grant
Excludable, Scholarships and Fellowship Grants
Source rule, Scholarships, Grants, Prizes, and Awards
Withholding tax, Withholding on Scholarships and Fellowship Grants
Filing requirements, Nonresident Aliens
Filing returns, Figuring Your Tax
Amended returns, Amended Returns and Claims for Refund
Claims for refund, Amended Returns and Claims for Refund
Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands.
Dual-status taxpayer, Forms To File
Estimated tax, When to pay estimated tax.
Form 1040-C, Form 1040-C
Form 1040NR, Figuring Your Tax, Nonresident Aliens
Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ
Form 2063, Form 2063
Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands.
Nonresident alien, Figuring Your Tax
U.S. Virgin Islands, Aliens from the U.S. Virgin Islands.
Who must file, Nonresident Aliens
Filing status, Filing Status
First-year choice, First-Year Choice
Fixed or determinable income, Fixed or Determinable Income
Foreign country, Foreign country.
Foreign earned income exclusion, Foreign Earned Income and Housing Amount
Foreign employer, Employees of foreign persons, organizations, or offices., Foreign employer.
Foreign government employees
Alien status, Foreign government-related individuals.
Exempt from U.S. tax, Employees of Foreign Governments and International Organizations
Tax treaty exemption, Employees of Foreign Governments
Foreign income subject to U.S. tax, Foreign Income
Foreign organizations, charitable contributions to, Charitable contributions.
Foreign tax credit
Dual-status alien, Foreign tax credit.
Nonresident alien, Foreign tax credit.
Resident alien, Foreign tax credit.
Forms, Form 8843.
1040-C, Form 1040-C
1040-ES(NR), Estimated Tax Form 1040-ES (NR)
1040NR, Nonresident Aliens
1040NR-EZ, Form 1040NR-EZ
1040X, Amended Returns and Claims for Refund
1042-S, Tax Withheld on Real Property Sales
1116, Foreign tax credit., Foreign tax credit., Foreign tax credit.
2063, Form 2063
2106, Deductible travel expenses.
2210, Penalty for failure to pay estimated income tax.
3903, Moving expenses.
4563, Residents of American Samoa.
4790 (see FinCEN 105)
6251, Alternative minimum tax.
8233, Employees and independent contractors.
8275, Disclosure statement.
8288, Credit for tax withheld.
8288-A, Credit for tax withheld.
8288-B, Withholding certificates.
8801, Credit for prior year minimum tax.
8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales
8833, Effect of Tax Treaties, Resident Aliens
8840, Form 8840.
8843, Form 8843.
8854, Reporting requirements.
FinCEN 105, Other Forms You May Have To File
W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4.
W-7, Individual taxpayer identification number (ITIN).
W-8BEN, Income Entitled to Tax Treaty Benefits
W-8ECI, Withholding on Pensions
W-9, Notification of Alien Status
Forms to file
Dual-status alien, Forms To File
Nonresident aliens, Nonresident Aliens
Resident alien, Resident Aliens
Sailing permits, Forms To File
Free tax services, Free help with your tax return.

G

Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
German social security benefits, Special Rule for Canadian and German Social Security Benefits
Green card test, Green Card Test

H

Head of household
Nonresident alien, Head of household.
Resident alien, Head of household.
Help (see Tax help)
Home, sale of, Gain From the Sale of Your Main Home
Household employees, Household employees.

I

Identification number, taxpayer
Defined, Identification Number
Penalty for failure to supply, Failure to supply taxpayer identification number.
Income
Community, Community Income
Effectively connected, Effectively Connected Income
Exclusions, Exclusions From Gross Income
Fixed or determinable, Fixed or Determinable Income
Foreign, Foreign Income
From real property, Income From Real Property
Income affected by treaties, Income affected by treaties.
Interest, Interest Income
Investment, Investment Income
Personal services, Personal Service Income
Reporting, Reporting Your Income
Sale of home, Gain From the Sale of Your Main Home
Tip, Withholding on Tip Income
Income code
28, Gambling Winnings
Income from U.S. sources, Source of Income
Dividends, Dividends
Interest, Interest Income
Pensions and annuities, Pensions and Annuities
Personal property, Personal Property
Personal services, Personal Services
Real property, Real Property
Rents or royalties, Rents or Royalties
Independent contractors
Withholding exemption under tax treaty, Employees and independent contractors.
Withholding rules, Independent Contractors
India, students and business apprentices from
Exemptions, Students and business apprentices from India.
Exemptions for spouse and dependents, Students and business apprentices from India.
Standard deduction, Students and business apprentices from India.
Withholding allowances, Students and business apprentices from India.
Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Intangible property, Intangible property.
Interest
Portfolio, Portfolio interest., Interest that does not qualify as portfolio interest.
Interest income
Contingent, Contingent interest.
Excludable, Interest Income
Source rule, Interest Income
International organization employees
Alien status, Foreign government-related individuals.
Exempt from U.S. tax, Employees of Foreign Governments and International Organizations
International social security agreements, International Social Security Agreements
Interrupted period of residence, Interrupted Period of Residence
Inventory, Inventory property.
Investment income, Investment Income
Itemized deductions, Itemized Deductions

K

Korea, South
Exemptions, Residents of South Korea., Exemptions
Married filing separately, Married nonresident alien.
Qualifying widow filing status, Qualifying widow(er).
Withholding tax, U.S. nationals or residents of Canada, Mexico, or South Korea.

L

Last year of residency, Last Year of Residency
Long-term U.S. resident
Defined, Long-term resident defined.
Expatriation tax, Long-term resident defined.
Losses
Business, Business Profits and Losses and Sales Transactions
Capital Assets, Sales or Exchanges of Capital Assets
Casualty and theft, Casualty and theft losses.
Of nonresident aliens, Losses.
Real property, Real Property Gain or Loss

M

Married filing jointly
Nonresident alien, Married nonresident alien.
Resident alien, Married filing jointly.
Medical condition, Medical condition.
Medicare tax, Social Security and Medicare Taxes
Mexico
Commuters, Regular commuters from Canada or Mexico.
Exemptions, Exemptions
Personal exemption, Resident Aliens
Qualifying widow filing status, Qualifying widow(er).
Residents of, Residents of Mexico or Canada or U.S. nationals.
Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment.
Withholding tax, U.S. nationals or residents of Canada, Mexico, or South Korea.
Miscellaneous deductions, Job expenses and other miscellaneous deductions.
Monetary instruments, transporting, Other Forms You May Have To File
Moving expenses, Moving expenses.
Multi-level marketing, Multi-level marketing., Multi-level marketing.
Municipal bonds, State and local government obligations.

N

National of the United States, Qualifying widow(er)., 5) Tax rates., Withholding on Wages
Natural resources (see Real property)
Non-registered obligations, Obligations not in registered form.
Nonresident alien, Nonresident Aliens
Annuity income, Income from certain annuities.
Business expenses, Ordinary and necessary business expenses.
Casualty and theft losses, Casualty and theft losses.
Charitable contributions, Charitable contributions.
Child care credit, Child and dependent care credit.
Credit for excess social security tax withheld, Excess social security tax withheld.
Credit for income tax withheld, Withholding from wages.
Credit for prior year minimum tax, Credit for prior year minimum tax.
Defined, Nonresident Aliens
Earned income credit, Earned income credit.
Education credits, Education credits.
Effectively connected income, tax on, Tax on Effectively Connected Income
Filing Form 1040NR, Figuring Your Tax
Filing Form 1040NR-EZ, Figuring Your Tax
Foreign tax credit, Foreign tax credit.
Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
Head of household, Head of household.
How income is taxed, Nonresident Aliens
Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
Interest income, Interest Income
Job expenses, Job expenses and other miscellaneous deductions.
Losses, Losses.
Married filing jointly, Married nonresident alien.
Miscellaneous deductions, Job expenses and other miscellaneous deductions.
Moving expenses, Moving expenses.
Personal exemptions, Exemptions
Qualifying widow(er), Qualifying widow(er).
Standard deduction, Standard deduction.
State and local income taxes, State and local income taxes.
Students, Nonresident Alien Students
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax withheld at source, Tax withheld at the source.
Travel expenses, Travel expenses.
Withholding from partnership income, Tax withheld on partnership income.
Withholding tax, Paying Tax Through Withholding or Estimated Tax
Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident

O

Obligations
Not in registered form, Obligations not in registered form.
Registered, Obligations in registered form.
Original issue discount, Original issue discount (OID).

P

Partnership Income, tax withheld on, Tax Withheld on Partnership Income
Partnerships, Partnerships.
Payment against U.S. tax, Payments
Tax withheld at the source, Tax withheld at the source.
Withholding from wages, Tax Withheld
Penalties, Penalties., Penalties
Accuracy-related, Accuracy-related penalty.
Failure to file, Filing late.
Failure to pay, Paying tax late.
Failure to supply taxpayer identification number, Failure to supply taxpayer identification number.
Fraud, Fraud.
Frivolous tax submission, Frivolous tax submission.
Negligence, Negligence or disregard.
Substantial understatement of income tax, Substantial understatement of income tax.
Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax.
Penalty on early withdrawal of savings, Penalty on early withdrawal of savings.
Pensions, Pensions.
Source rule, Pensions and Annuities
Withholding on, Withholding on Pensions
Personal exemption
Prorating, Personal exemption.
Withholding allowance, Allowance for Personal Exemption
Personal property, Personal Property
Personal services income
Connected with U.S. business, Personal Service Income
Paid by foreign employer, Services Performed for Foreign Employer
Source rule, Personal Services
Tax treaty exemption, Personal Services
Withholding on wages, Withholding on Wages
Portfolio interest, Portfolio interest., Interest that does not qualify as portfolio interest.
Prizes, Scholarships, Grants, Prizes, and Awards
Professional athletes, Professional athletes.
Property
Depreciable, Depreciable property.
Intangible, Intangible property.
Inventory, Inventory property.
Personal, Personal Property
Real, Real Property, Real Property Gain or Loss
Protective return, Protective return.
Publications (see Tax help)
Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U.S. possessions., Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico.

Q

Qualified investment entity
Distributions paid by, Qualified investment entities.

R

Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits.
Real estate (see Real property)
Real property
Definition, Real Property
Income from, Income From Real Property
Natural resources, Natural resources.
Sale or exchange of, Real Property Gain or Loss
Source rule, Real Property
Tax withheld on sale of, Tax Withheld on Real Property Sales
U.S. real property interest, U.S. real property interest.
Real property income, Real property income.
Refunds, claims for, Amended Returns and Claims for Refund
Registered obligations, Obligations in registered form.
Rents, Rents or Royalties
Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
Residence, interrupted, Interrupted Period of Residence
Residency
First year, First Year of Residency
Last year, Last Year of Residency
Starting date, Residency starting date under substantial presence test.
Termination date, Last Year of Residency
Tests, Resident Aliens
Resident alien, Resident Aliens
Child tax credit, Child tax credit., Child tax credit., Child tax credit.
Defined, Resident Aliens
Education credits, Education credits.
Head of household, Head of household.
Married filing jointly, Married filing jointly.
Qualifying widow(er), Qualifying widow(er).
Resident alien status, choosing, Choosing Resident Alien Status
Retirement savings contributions credit
Dual-status alien, Retirement savings contributions credit.
Nonresident alien, Retirement savings contributions credit.
Resident alien, Retirement savings contributions credit.
Royalties, Rents or Royalties

S

Sailing permits, departing aliens
Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits
Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds
Form 1040-C, Form 1040-C
Form 2063, Form 2063
Forms to file, Forms To File
When to get, When to get a sailing or departure permit.
Where to get, Where to get a sailing or departure permit.
Salary (see Personal services income)
Sale of home, income from, Gain From the Sale of Your Main Home
Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets
Scholarship
Excludable, Scholarships and Fellowship Grants
Source rule, Scholarships, Grants, Prizes, and Awards
Withholding tax, Withholding on Scholarships and Fellowship Grants
Securities, trading in, Trading in stocks, securities, and commodities.
Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans.
Self-employment tax, Self-Employment Tax
Social security benefits
Dual-status alien, Social security and railroad retirement benefits.
Nonresident alien, Social Security Benefits
Social security number, Social security number (SSN).
Social security tax
Credit for excess tax withheld, Social Security and Medicare Taxes
Excess withheld, Excess social security tax withheld.
Foreign students and exchange visitors, Students and Exchange Visitors
International agreements, International Social Security Agreements
Self-employment tax, Self-Employment Tax
Totalization agreements, International Social Security Agreements
Withheld in error, Refund of Taxes Withheld in Error
Source of compensation for labor or personal services
Alternative basis, Alternative Basis
Multi-year compensation, Multi-year compensation.
Time basis, Time Basis
Source of income, Source of Income
Standard deduction, Standard deduction.
State and local income taxes, State and local income taxes.
Stocks, trading in, Trading in stocks, securities, and commodities.
Student loan interest expense, Student loan interest expense.
Students
Alien status, Students.
Engaged in U.S. business, Students and trainees.
Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants
Income from foreign employer, Students and exchange visitors.
Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants
Social security and Medicare taxes, Students and Exchange Visitors
Tax treaty exemption, Students, Apprentices, and Trainees
Wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix A—Tax Treaty Exemption Procedure for Students
Students and business apprentices from India, Students and business apprentices from India., Students and business apprentices from India., Students and business apprentices from India., Students and business apprentices from India.
Substantial presence test, Substantial Presence Test

T

Tax credits and payments
Nonresident aliens, Nonresident Aliens
Resident aliens, Tax Credits and Payments
Tax help, How To Get Tax Help
Tax home, Tax home., Tax home.
Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
Tax treaties
Benefits, Treaty Income, Some Typical Tax Treaty Benefits
Capital gains, Capital Gains
Effect of, Effect of Tax Treaties
Employees of foreign governments, Employees of Foreign Governments
Exclusions from income, Income affected by treaties.
Income affected by, Income affected by treaties.
Reporting benefits claimed, Reporting Treaty Benefits Claimed
Teachers and professors, Teachers, Professors, and Researchers
Trainees, students, and apprentices, Students, Apprentices, and Trainees
Tax Treaties
Income entitled to benefits, Income Entitled to Tax Treaty Benefits
Tax year, Tax Year, Tax Year
Tax, expatriation, Expatriation Before June 4, 2004
Tax, transportation, Transportation Tax
Taxpayer identification number
Defined, Identification Number
Penalty for failure to supply, Failure to supply taxpayer identification number.
Teachers
Alien status, Teachers and trainees.
Tax treaty exemption, Teachers, Professors, and Researchers
Wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
Tie-breaker rule, Effect of Tax Treaties
Tip income, Withholding on Tip Income
Totalization agreements, International Social Security Agreements
Trade or business, U.S., Trade or Business in the United States
Beneficiary of estate or trust, Beneficiary of an estate or trust.
Business operations, Business operations.
Income from U.S. sources, Effectively Connected Income
Partnerships, Partnerships.
Personal services, Personal Services
Students and trainees, Students and trainees.
Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
Trainees, Teachers and trainees., Students and trainees.
Transportation income
Connected with U.S. business, Transportation Income
Source rule, Transportation Income
Transportation of currency or monetary instruments, Other Forms You May Have To File
Transportation tax, Transportation Tax
Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment.
Travel expenses, Travel expenses.
Treaties, income affected by, Income affected by treaties.
Treaty benefits for resident aliens, Resident Aliens
Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed
Trust, beneficiary, Beneficiary of an estate or trust.
TTY/TDD information, How To Get Tax Help

U

U.S Virgin Islands, residents of
Withholding on wages, Residents of the U.S. Virgin Islands.
U.S. national, Qualifying widow(er)., 5) Tax rates., Withholding on Wages
U.S. real property holding corporation, U.S. real property holding corporation.
U.S. real property interest, U.S. real property interest.
U.S. tax-exempt income, expenses allocable to, Expenses allocable to U.S. tax-exempt income.
U.S. Virgin Islands, residents of
Where to file, Aliens from the U.S. Virgin Islands.

W

Wages (see Personal services income)
Wages exempt from withholding, Wages Exempt From Withholding
Wages, withholding on, Withholding on Wages
Waiver of filing deadline, Waiver of filing deadline.
When to file, When To File, When to file for deductions and credits.
Where to file, When To File
Who must file, Nonresident Aliens
Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income
Withholding tax
Allowance for personal exemption, Allowance for Personal Exemption
Central withholding agreements, Central withholding agreements.
Notification of alien status, Notification of Alien Status
On sale of real property, Withholding of tax.
Pensions, Withholding on Pensions
Puerto Rico, residents of, Residents of American Samoa and Puerto Rico.
Real property sales, Tax Withheld on Real Property Sales
Residents of Canada, Mexico, or South Korea, U.S. nationals or residents of Canada, Mexico, or South Korea.
Scholarships and grants, Withholding on Scholarships and Fellowship Grants
Social security taxes, Social Security and Medicare Taxes
Tax treaty benefits, Income Entitled to Tax Treaty Benefits
Tip income, Withholding on Tip Income
U.S. nationals, U.S. nationals or residents of Canada, Mexico, or South Korea.
U.S. Virgin Islands, residents of, Residents of the U.S. Virgin Islands.
Wages, Withholding on Wages
Wages exempt from, Wages Exempt From Withholding
Where to report on the return, Tax Withheld
Withholding from compensation, Withholding From Compensation

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