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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