The following topics are found in the category of Tax Information for Aliens and U.S. Citizens Living Abroad. The topics are listed followed by the topic number.

Topic 851 Resident and Nonresident Aliens

Topic 852 Dual Status Alien

Topic 853 Foreign Earned Income Exclusion General

Topic 854 Foreign Earned Income Exclusion Who Qualifies?

Topic 855 Foreign Earned Income Exclusion What Qualifies?

Topic 856 Foreign Tax Credit

Topic 857 IRS Individual Taxpayer Identification Number - Form W-7

Topic 858 Alien Tax Clearance

Topic 123 Main Index of Tax Topic Categories

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