Pub. 519, U.S. Tax Guide for Aliens |
2005 Tax Year |
Index
A
- Accuracy-related penalties, Accuracy-related penalty.
- Address change, Reminders
- Adoption credit:
-
- Dual-status alien, Adoption credit.
- Nonresident alien, Adoption credit.
- Resident alien, Adoption credit.
- Alien status, employer notification of, Notification of Alien Status
- Alien:
-
- Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens
- Resident, Resident Aliens, Resident Aliens, Resident Aliens
- Alternative minimum tax, Alternative minimum tax.
- Amended returns, Amended Returns and Claims for Refund
- American Samoa, residents of, Special Situations, Special rules for aliens from certain U.S. possessions., Bona Fide Residents of American Samoa or Puerto Rico
- Annuities:
-
- Income, Income from certain annuities.
- Source rule, Pensions and Annuities
- Asset-use test, Asset-use test.
- Assistance (see Tax help)
- Athletes, professional, Professional athletes.
- Awards, Scholarships, Grants, Prizes, and Awards
C
- Canada:
-
- Commuters, Regular commuters from Canada or Mexico.
- Exemptions, Exemptions
- Married filing separately, Married filing separately.
- Personal exemption , Resident Aliens
- Qualifying widow filing status, Qualifying widow(er).
- Residents of , Residents of Mexico or Canada or U.S. nationals.
- Social security benefits, Special Rule for Canadian and German Social Security Benefits
- Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment.
- Withholding tax, U.S. nationals or residents of Canada, Mexico, or the Republic of Korea (South Korea).
- Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets
- Casualty and theft losses, Casualty and theft losses.
- Central withholding agreements, Central withholding agreements.
- Charitable contributions, Charitable contributions.
- Child and dependent care credit:
-
- Dual-status alien, Child and dependent care credit.
- Nonresident alien, Child and dependent care credit.
- Resident alien, Child and dependent care credit.
- Child tax credit:
-
- Dual-status alien, Child tax credit.
- Nonresident alien, Child tax credit.
- Resident alien, Child tax credit.
- Claims for refund, Amended Returns and Claims for Refund
- Closer connection, Closer Connection to a Foreign Country
- Comments on publication, Comments and suggestions.
- Commodities, trading in, Trading in stocks, securities, and commodities.
- Community income, Community Income
- Commuters from Canada or Mexico, Regular commuters from Canada or Mexico.
- Contingent interest, Contingent interest.
- Credit for the elderly or the disabled:
-
- Dual-status alien, 6) Tax credits.
- Resident alien, Credit for the elderly or the disabled.
- Credits against tax:
-
- Child and dependent care credit, Child and dependent care credit., Child and dependent care credit.
- Child tax credit, Child tax credit., Child tax credit., Child tax credit.
- Credit for the elderly or the disabled, 6) Tax credits.
- Dual-status alien, Credits
- Earned income credit, Earned income credit., 6) Tax credits.
- Education credits, Education credits., Education credits., 6) Tax credits.
- Excess social security tax withheld, Excess social security tax withheld.
- Foreign tax credit, Foreign tax credit., Foreign tax credit.
- Hope credit, Education credits., Education credits.
- Lifetime learning credit, Education credits., Education credits.
- Retirement savings contributions, Retirement savings contributions credit., Retirement savings contributions credit., Retirement savings contributions credit.
- Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
- Tax withheld at source, Tax withheld at the source.
- Tax withheld on partnership income, Tax withheld on partnership income.
- Withholding from wages, Withholding from wages.
- Crew members:
-
- Alien status, Crew members.
- Compensation, Crew members.
- Source of income, Crew members.
- Cultural exchange programs, Exchange Visitors
- Currency, transporting, Transportation of Currency or Monetary Instruments
D
- Days of presence, Days of Presence in the United States
- De minimis presence, De minimis presence.
- Deductions, Deductions, Itemized Deductions
- Departure permit, When to get a sailing or departure permit.
- Depreciable property, Depreciable property.
- Diplomats (see Foreign government employees)
- Direct economic relationship, Personal Service Income
- Disclosure statement, Disclosure statement.
- Dividends, U.S. source income, Dividends
- Dual-status aliens, Dual-Status Aliens
- Dual-status tax year, Dual-Status Tax Year
- Dual-status tax year:, Dual-Status Aliens
-
- Child care credit, Child and dependent care credit.
- Computation of tax, How To Figure Tax
- Credit for the elderly or the disabled, 6) Tax credits.
- Earned income credit, 6) Tax credits.
- Education credit, 6) Tax credits.
- Exemptions, 2) Exemptions.
- Foreign tax credit, Foreign tax credit.
- Forms to file, Forms To File
- Head of household., 3) Head of household.
- Illustration of return, Illustration of Dual-Status Return
- Income subject to tax, Income Subject to Tax
- Joint return, 4) Joint return.
- Residency ending date, Dual-Status Aliens
- Residency starting date, Dual-Status Aliens
- Restrictions, Restrictions for Dual-Status Taxpayers
- Standard deduction, 1) Standard deduction.
- Tax rates, 5) Tax rates.
- When and where to file, When and Where To File
E
- Earned income credit:
-
- Dual-status alien, 6) Tax credits.
- Nonresident alien, Earned income credit.
- Resident alien, Earned income credit.
- Education credits:
-
- Dual-status alien, 6) Tax credits.
- Nonresident alien, Education credits.
- Resident alien, Education credits.
- Effectively connected income:, Effectively Connected Income
-
- Foreign income, Foreign Income
- Investment income, Investment Income
- Pensions, Pensions.
- Real property gain or loss, Real Property Gain or Loss
- Real property income choice, Income From Real Property
- Tax on, Tax on Effectively Connected Income
- Transportation income, Transportation Income
- Employees of foreign governments, Employees of foreign governments.
- Employees of international organizations, Employees of international organizations.
- Employees, household, Household employees.
- Employees, withholding exemption under tax treaty, Employees and independent contractors.
- Employer identification number, Employer identification number (EIN).
- Estate, beneficiary, Beneficiary of an estate or trust.
- Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR)
- Example of dual-status return, Illustration of Dual-Status Return
- Excess social security tax, Excess social security tax withheld.
- Exchange visitors, Exchange Visitors
- Exchange visitors:
-
- Income from foreign employer, Students and exchange visitors.
- Social security and Medicare taxes, Students and Exchange Visitors
- Exclusions from gross income:, Exclusions From Gross Income
-
- Annuities, Income from certain annuities.
- Compensation from a foreign employer, Students and exchange visitors.
- Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
- Students and exchange visitors, Students and exchange visitors.
- Treaty income, Income affected by treaties., Treaty Income
- Exempt individual, Exempt individual.
- Exemption from withholding
-
- Employees, Employees and independent contractors.
- Independent contractors, Employees and independent contractors.
- Students, teachers, and researchers, Students, teachers, and researchers.
- Exemptions:
-
- Dual-status taxpayer, Exemptions
- Indian students and business apprentices, Students and business apprentices from India.
- Nonresident alien, Exemptions
- Phase-out, Phase-out of exemptions., Phase-out of exemptions.
- Resident alien, Exemptions
- Residents of Japan or Republic of Korea, Residents of Japan or the Republic of Korea (South Korea).
- Residents of Mexico or Canada, Residents of Mexico or Canada or U.S. nationals.
- U.S. nationals, Residents of Mexico or Canada or U.S. nationals.
- Expatriation tax, Expatriation Tax
F
- Fellowship grant:
-
- Excludable, Scholarships and Fellowship Grants
- Source rule, Scholarships, Grants, Prizes, and Awards
- Withholding tax, Withholding on Scholarships and Fellowship Grants
- Filing requirements, Nonresident Aliens
- Filing returns:, Figuring Your Tax
-
- Amended returns, Amended Returns and Claims for Refund
- Claims for refund, Amended Returns and Claims for Refund
- Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands.
- Dual-status taxpayer, Forms To File
- Estimated tax, When to pay estimated tax.
- Form 1040-C, Form 1040-C
- Form 1040NR, Figuring Your Tax, Nonresident Aliens
- Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ
- Form 2063, Form 2063
- Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands.
- Nonresident alien, Figuring Your Tax
- Virgin Islands, Aliens from the Virgin Islands.
- Who must file, Nonresident Aliens
- Filing status, Filing Status
- First-year choice, First-Year Choice
- Fixed or determinable income, Fixed or Determinable Income
- Foreign country, Foreign country., Foreign country.
- Foreign earned income exclusion, Foreign Earned Income and Housing Amount
- Foreign employer, Employees of foreign persons, organizations, or offices., Foreign employer.
- Foreign government employees:
-
- Alien status, Foreign government-related individuals.
- Exempt from U.S. tax, Employees of Foreign Governments and International Organizations
- French government employees, Resident aliens from France.
- Tax treaty exemption, Employees of Foreign Governments
- Foreign income subject to U.S. tax, Foreign Income
- Foreign organizations, charitable contributions to, Foreign organizations.
- Foreign tax credit:
-
- Dual-status alien, Foreign tax credit.
- Nonresident alien, Foreign tax credit.
- Resident alien, Foreign tax credit.
- Forms to file:
-
- Dual-status alien, Forms To File
- Nonresident aliens, Nonresident Aliens
- Resident alien, Resident Aliens
- Sailing permits, Forms To File
- Forms:, Form 8843.
-
- 1040-C, Form 1040-C
- 1040-ES(NR), Estimated Tax Form 1040-ES (NR)
- 1040NR, Nonresident Aliens
- 1040NR-EZ, Form 1040NR-EZ
- 1040X, Amended Returns and Claims for Refund
- 1042-S, Tax Withheld on Real Property Sales
- 1116, Foreign tax credit., Foreign tax credit., Foreign tax credit.
- 2063, Form 2063
- 2106, Deductible travel expenses.
- 2210, Penalty for failure to pay estimated income tax.
- 3903, Moving expenses.
- 4563, Residents of American Samoa.
- 4790 (see FinCEN 105)
- 6251, Alternative minimum tax.
- 8233, Employees and independent contractors.
- 8275, Disclosure statement.
- 8288, Credit for tax withheld.
- 8288-A, Credit for tax withheld.
- 8288-B, Withholding certificates.
- 8801, Credit for prior year minimum tax.
- 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales
- 8833, Effect of Tax Treaties, Resident Aliens, Reporting Treaty Benefits Claimed
- 8840, Form 8840.
- 8843, Form 8843.
- 8854, Reporting requirements.
- FinCEN 105, Transportation of Currency or Monetary Instruments
- W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4.
- W-5, Advance earned income credit.
- W-7, Individual taxpayer identification number (ITIN).
- W-8BEN, Income Entitled to Tax Treaty Benefits
- W-8ECI, Withholding on Pensions
- W-9, Notification of Alien Status
- Free tax services, How To Get Tax Help, Services Available Outside the United States
I
- Identification number, taxpayer
-
- Defined, Identification Number
- Identification number, taxpayer:
-
- Penalty for failure to supply, Failure to supply taxpayer identification number.
- Income from U.S. sources:, Source of Income
-
- Dividends, Dividends
- Interest, Interest Income
- Pensions and annuities, Pensions and Annuities
- Personal property, Personal Property
- Personal services, Personal Services
- Real property, Real Property
- Rents or royalties, Rents or Royalties
- Income:
-
- Community, Community Income
- Effectively connected, Effectively Connected Income
- Exclusions, Exclusions From Gross Income
- Fixed or determinable, Fixed or Determinable Income
- Foreign, Foreign Income
- From real property, Income From Real Property
- Income affected by treaties, Income affected by treaties.
- Interest, Interest Income
- Investment, Investment Income
- Personal services, Personal Service Income
- Reporting, Reporting Your Income
- Sale of home, Gain From the Sale of Your Main Home
- Tip, Withholding on Tip Income
- Independent contractors:
-
- Withholding exemption under tax treaty, Employees and independent contractors.
- Withholding rules, Independent Contractors
- India, students and business apprentices from:
-
- Exemptions, Students and business apprentices from India.
- Exemptions for spouse and dependents, Students and business apprentices from India.
- Standard deduction, Students and business apprentices from India.
- Withholding allowances, Students and business apprentices from India.
- Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
- Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
- Intangible property, Intangible property.
- Interest income:
-
- Contingent, Contingent interest.
- Excludable, Interest Income
- Portfolio, Portfolio interest.
- Source rule, Interest Income
- International organization employees:
-
- Alien status, Foreign government-related individuals.
- Exempt from U.S. tax, Employees of Foreign Governments and International Organizations
- International social security agreements, International Social Security Agreements
- Interrupted period of residence, Interrupted Period of Residence
- Inventory, Inventory property.
- Investment income, Investment Income
- Itemized deductions, Itemized Deductions
K
- Korea (see Republic of Korea)
M
- Married filing jointly:
-
- Nonresident alien, Married filing jointly.
- Resident alien, Married filing jointly.
- Medical condition, Medical condition.
- Medicare tax, Social Security and Medicare Taxes
- Mexico:
-
- Commuters, Regular commuters from Canada or Mexico.
- Exemptions, Exemptions
- Married filing separately, Married filing separately.
- Personal exemption, Resident Aliens
- Qualifying widow filing status, Qualifying widow(er).
- Residents of, Residents of Mexico or Canada or U.S. nationals.
- Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment.
- Withholding tax, U.S. nationals or residents of Canada, Mexico, or the Republic of Korea (South Korea).
- Miscellaneous deductions, Job expenses and other miscellaneous deductions.
- Monetary instruments, transporting, Transportation of Currency or Monetary Instruments
- More information (see Tax help)
- Moving expenses, Moving expenses.
- Municipal bonds, Government obligations.
N
- National of the United States, Qualifying widow(er)., 5) Tax rates., Withholding on Wages
- Natural resources (see Real property)
- Nonresident alien:, Nonresident Aliens
-
- Annuity income, Income from certain annuities.
- Business expenses, Ordinary and necessary business expenses.
- Casualty and theft losses, Casualty and theft losses.
- Charitable contributions, Charitable contributions.
- Child care credit, Child and dependent care credit.
- Child tax credit, Child tax credit.
- Credit for excess social security tax withheld, Excess social security tax withheld.
- Credit for income tax withheld, Withholding from wages.
- Credit for prior year minimum tax, Credit for prior year minimum tax.
- Defined, Nonresident Aliens
- Earned income credit, Earned income credit.
- Education credits, Education credits.
- Effectively connected income, tax on, Tax on Effectively Connected Income
- Filing Form 1040NR, Figuring Your Tax
- Filing Form 1040NR-EZ, Figuring Your Tax
- Foreign tax credit, Foreign tax credit.
- Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
- Head of household, Head of household.
- How income is taxed, Nonresident Aliens
- Individual retirement arrangement (IRA), Individual retirement arrangement (IRA).
- Interest income, Interest Income
- Job expenses, Job expenses and other miscellaneous deductions.
- Losses, Losses.
- Married filing jointly, Married filing jointly.
- Married filing separately, Married filing separately.
- Miscellaneous deductions, Job expenses and other miscellaneous deductions.
- Moving expenses, Moving expenses.
- Personal exemptions, Exemptions
- Qualifying widow(er), Qualifying widow(er).
- Standard deduction, Standard deduction.
- State and local income taxes, State and local income taxes.
- Students, Nonresident Alien Students
- Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
- Tax withheld at source, Tax withheld at the source.
- Travel expenses, Travel expenses.
- Withholding from partnership income, Tax withheld on partnership income.
- Withholding tax, Paying Tax Through Withholding or Estimated Tax
- Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident
P
- Partnership Income, tax withheld on, Tax Withheld on Partnership Income
- Partnerships, Partnerships.
- Payment against U.S. tax:, Payments
-
- Tax withheld at the source, Tax withheld at the source.
- Withholding from wages, Tax Withheld
- Penalties, Penalties, Penalties.
- Penalties:
-
- Accuracy-related, Accuracy-related penalty.
- Failure to file, Filing late.
- Failure to pay, Paying tax late.
- Failure to supply taxpayer identification number, Failure to supply taxpayer identification number.
- Fraud, Fraud.
- Frivolous return, Frivolous return.
- Negligence, Negligence or disregard.
- Substantial understatement of income tax, Substantial understatement of income tax.
- Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax.
- Penalty on early withdrawal of savings, Penalty on early withdrawal of savings.
- Pensions:, Pensions.
-
- Source rule, Pensions and Annuities
- Withholding on, Withholding on Pensions
- Personal exemption:
-
- Prorating, Personal exemption.
- Withholding allowance, Allowance for Personal Exemption
- Personal property, Personal Property
- Personal services income:
-
- Connected with U.S. business, Personal Service Income
- Paid by foreign employer, Services Performed for Foreign Employer
- Source rule, Personal Services
- Tax treaty exemption, Personal Services
- Withholding on wages, Withholding on Wages
- Portfolio interest, Portfolio interest.
- Prizes, Scholarships, Grants, Prizes, and Awards
- Professional athletes, Professional athletes.
- Property:
-
- Depreciable, Depreciable property.
- Intangible, Intangible property.
- Inventory, Inventory property.
- Personal, Personal Property
- Real, Real Property, Real Property Gain or Loss
- Protective return, Protective return.
- Publications (see Tax help)
- Puerto Rico, residents of, Special Situations, Special rules for aliens from certain U.S. possessions., Bona Fide Residents of American Samoa or Puerto Rico, Residents of Puerto Rico.
R
- Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits.
- Real estate (see Real property)
- Real property income, Real property income.
- Real property:
-
- Definition, Real Property
- Income from, Income From Real Property
- Natural resources, Natural resources.
- Sale or exchange of, Real Property Gain or Loss
- Source rule, Real Property
- Tax withheld on sale of, Tax Withheld on Real Property Sales
- U.S. real property interest, U.S. real property interest.
- Refunds, claims for, Amended Returns and Claims for Refund
- Rents, Rents or Royalties
- Republic of Korea:
-
- Exemptions, Residents of Japan or the Republic of Korea (South Korea)., Exemptions
- Married filing separately, Married filing separately.
- Qualifying widow filing status, Qualifying widow(er).
- Withholding tax, U.S. nationals or residents of Canada, Mexico, or the Republic of Korea (South Korea).
- Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix B
- Residence, interrupted, Interrupted Period of Residence
- Residency:
-
- First year, First Year of Residency
- Last year, Last Year of Residency
- Starting date, Residency starting date under substantial presence test.
- Termination date, Last Year of Residency
- Tests, Resident Aliens
- Resident alien status, choosing, Choosing Resident Alien Status
- Resident alien:, Resident Aliens
-
- Child tax credit, Child tax credit.
- Defined, Resident Aliens
- Education credits, Education credits.
- Head of household, Head of household.
- Married filing jointly, Married filing jointly.
- Qualifying widow(er), Qualifying widow(er).
- Retirement savings contributions credit:
-
- Dual-status alien, Retirement savings contributions credit.
- Nonresident alien, Retirement savings contributions credit.
- Resident alien, Retirement savings contributions credit.
- Royalties, Rents or Royalties
S
- Sailing permits, departing aliens:
-
- Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits
- Bond furnished, insuring tax payment, Bond or Employer Letter To Ensure Payment
- Form 1040-C, Form 1040-C
- Form 2063, Form 2063
- Forms to file, Forms To File
- When to get, When to get a sailing or departure permit.
- Where to get, Where to get a sailing or departure permit.
- Salary (see Personal services income)
- Sale of home, income from, Gain From the Sale of Your Main Home
- Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets
- Scholarship:
-
- Excludable , Scholarships and Fellowship Grants
- Source rule, Scholarships, Grants, Prizes, and Awards
- Withholding tax, Withholding on Scholarships and Fellowship Grants
- Securities, trading in, Trading in stocks, securities, and commodities.
- Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans.
- Self-employment tax, Self-Employment Tax
- Social security benefits:
-
- Dual-status alien, Social security and railroad retirement benefits.
- Nonresident alien, Social Security Benefits
- Social security number, Social security number (SSN).
- Social security tax:
-
- Credit for excess tax withheld, Social Security and Medicare Taxes
- Excess withheld, Excess social security tax withheld.
- Foreign students and exchange visitors, Students and Exchange Visitors
- International agreements, International Social Security Agreements
- Self-employment tax, Self-Employment Tax
- Totalization agreements, International Social Security Agreements
- Withheld in error, Refund of Taxes Withheld in Error
- Source of income, Source of Income
- South Korea (see Republic of Korea)
- Standard deduction, Standard deduction.
- State and local income taxes, State and local income taxes.
- Stocks, trading in, Trading in stocks, securities, and commodities.
- Student loan interest expense, Student loan interest expense.
- Students and business apprentices from India, Students and business apprentices from India., Students and business apprentices from India., Students and business apprentices from India., Students and business apprentices from India.
- Students:
-
- Alien status, Students.
- Engaged in U.S. business, Students and trainees.
- Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants
- Income from foreign employer, Students and exchange visitors.
- Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants
- Social security and Medicare taxes, Students and Exchange Visitors
- Tax treaty exemption, Students, Apprentices, and Trainees
- Wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix A
- Substantial presence test, Substantial Presence Test
- Suggestions for publication, Comments and suggestions.
T
- Tax credits and payments:
-
- Nonresident aliens, Nonresident Aliens
- Resident aliens, Tax Credits and Payments
- Tax help, How To Get Tax Help
- Tax help:
-
- Outside U.S., Services Available Outside the United States
- Tax home, Tax home., Tax home.
- Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains.
- Tax treaties:
-
- Benefits, Treaty Income, Some Typical Tax Treaty Benefits
- Capital gains, Capital Gains
- Effect of, Effect of Tax Treaties
- Employees of foreign governments, Employees of Foreign Governments
- Exclusions from income, Income affected by treaties.
- Income affected by, Income affected by treaties.
- Reporting benefits claimed, Reporting Treaty Benefits Claimed
- Table of, Reporting Treaty Benefits Claimed
- Teachers and professors, Teachers, Professors, and Researchers
- Trainees, students, and apprentices, Students, Apprentices, and Trainees
- Tax Treaties:
-
- Income entitled to benefits, Income Entitled to Tax Treaty Benefits
- Tax year, Tax Year, Tax Year
- Tax, expatriation, Expatriation Tax
- Tax, transportation, Transportation Tax
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer advocate, Contacting your Taxpayer Advocate
- Taxpayer identification number
-
- Defined, Identification Number
- Taxpayer identification number:
-
- Penalty for failure to supply, Failure to supply taxpayer identification number.
- Teachers:
-
- Alien status, Teachers and trainees.
- Tax treaty exemption, Teachers, Professors, and Researchers
- Wage withholding exemption under tax treaty, Students, teachers, and researchers., Appendix B
- Tie-breaker rule, Effect of Tax Treaties
- Tip income, Withholding on Tip Income
- Totalization agreements, International Social Security Agreements
- Trade or business, U.S.:, Trade or Business in the United States
-
- Beneficiary of estate or trust, Beneficiary of an estate or trust.
- Business operations, Business operations.
- Income from U.S. sources, Effectively Connected Income
- Partnerships, Partnerships.
- Personal services, Personal Services
- Students and trainees, Students and trainees.
- Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
- Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities.
- Trainees, Teachers and trainees., Students and trainees.
- Transportation income:
-
- Connected with U.S. business, Transportation Income
- Source rule, Transportation Income
- Transportation of currency or monetary instruments, Transportation of Currency or Monetary Instruments
- Transportation tax, Transportation Tax
- Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment.
- Travel expenses, Travel expenses.
- Treaties, income affected by, Income affected by treaties.
- Treaty benefits for resident aliens, Resident Aliens
- Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed
- Trust, beneficiary, Beneficiary of an estate or trust.
- TTY/TDD information, How To Get Tax Help
U
- U.S. citizen, former, Former U.S. citizen.
- U.S. national, Qualifying widow(er)., 5) Tax rates., Withholding on Wages
- U.S. real property holding corporation, U.S. real property holding corporation.
- U.S. real property interest, U.S. real property interest.
- U.S. resident, former long-term, Former long-term resident.
- U.S. tax-exempt income, expenses allocable to, Expenses allocable to U.S. tax-exempt income.
W
- Wages (see Personal services income)
- Wages exempt from withholding, Wages Exempt From Withholding
- Wages, withholding on, Withholding on Wages
- Waiver of filing deadline, Waiver of filing deadline.
- When to file, When To File, When to file for deductions and credits.
- Where to file, When To File
- Who must file, Nonresident Aliens
- Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income
- Withholding tax:
-
- Agreement, Withholding Agreement
- Allowance for personal exemption, Allowance for Personal Exemption
- Central withholding agreements, Central withholding agreements.
- Notification of alien status, Notification of Alien Status
- On sale of real property, Withholding of tax.
- Pensions, Withholding on Pensions
- Puerto Rico, residents of, Residents of Puerto Rico.
- Real property sales, Tax Withheld on Real Property Sales
- Residents of Canada, Mexico, or Korea, U.S. nationals or residents of Canada, Mexico, or the Republic of Korea (South Korea).
- Scholarships and grants, Withholding on Scholarships and Fellowship Grants
- Social security taxes, Social Security and Medicare Taxes
- Tax treaty benefits, Income Entitled to Tax Treaty Benefits
- Tip income, Withholding on Tip Income
- U.S. nationals, U.S. nationals or residents of Canada, Mexico, or the Republic of Korea (South Korea).
- Virgin Islands, residents of, Residents of the U.S. Virgin Islands.
- Wages, Withholding on Wages
- Wages exempt from, Wages Exempt From Withholding
- Where to report on the return, Tax Withheld
- Withholding from compensation, Withholding From Compensation
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