| Resident and Nonresident Aliens | Topic No. 851 |
| Foreign Tax Credit | Topic No. 856 |
| Individual Taxpayer Identification Number (ITIN) | Topic No. 857 |
| Alien Tax Clearance | Topic No. 858 |
| Resident and Nonresident Aliens | Topic No. 851 |
| Foreign Tax Credit | Topic No. 856 |
| Individual Taxpayer Identification Number (ITIN) | Topic No. 857 |
| Alien Tax Clearance | Topic No. 858 |