★ wanayoo — archive 1999 http://www.irs.gov/plain/forms_pubs/pubs/p519in.htmNouvelle recherche | Portail wanayoo

[ Click for Graphics Version ]

Introduction

Table A.For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return. Resident aliens generally are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States.

Table A, What You Need To Know About U.S. Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion.

The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens are generally treated the same as U.S. citizens and can find more information in other IRS publications.


Tax Stats | Tax Info For You | Tax Info For Business | Electronic Services
Taxpayer Help & Ed | Tax Regs In English | IRS Newsstand | Forms & Pubs
What's Hot | Meet The Commissioner | Comments & Help | Site Tree


[Previous] [Home] [Search] [Help!] [Email]

Monday, 11 Jan 1999 13:24:01 EST