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Publication 513 2000 Tax Year

What Income Is Taxed

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A nonresident alien usually is subject to U.S. income tax only on U.S. source income. Under limited circumstances, certain foreign source income is subject to U.S. tax. See Foreign Income in chapter 4 of Publication 519.

Taxable income from U.S. sources includes, but is not limited to:

  • Wages, salaries, commissions, fees, tips, etc., for services performed in the United States,
  • Interest (with certain exceptions) and dividends,
  • Rents and royalties,
  • Profits or losses from the sale of inventory property in the United States whether you purchased it in the United States or in a foreign country, and
  • Gains and losses from the sale or other disposition of real property located in the United States.

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