Information For...

For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Aliens - Which Income to Report

Aliens should report their income on U.S. income tax returns depending on their federal tax status:

  • Are you a Resident Alien?
    • Resident Aliens report their entire worldwide income on Form 1040, 1040A, or 1040EZ like U.S. Citizens.
    • Resident Aliens may not claim exclusions of income based on Tax Treaties (with certain exceptions for foreign students and foreign scholars).

 

 

  • Are you a Dual Status Alien?
    • Dual Status Aliens report their entire worldwide income for that portion of the year in which they are Resident Aliens, and report only income that is sourced in the United States or that is effectively connected with a U.S. trade or business for that portion of the year in which they are Nonresident Aliens.
    • Dual Status Aliens report their interest income from all sources for that portion of the year in which they are Resident Aliens, and do not report interest income from deposits with U.S. banks, savings & loan institutions, credit unions, on amounts held by an insurance companies, and investments which generate portfolio interest for that portion of the year in which they are Nonresident Aliens as long as such interest income is not effectively connected with a U.S. trade or business.

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