Publication 519 (2007), U.S. Tax Guide for Aliens

Symbols

30% Tax, The 30% Tax

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

B

Basis of property, Depreciable property.
Beneficiary of estate or trust, Beneficiary of an estate or trust.
Business expenses, ordinary and necessary, Ordinary and necessary business expenses.
Business operations, Business operations.
Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions
Business, U.S., Trade or Business in the United States
Business-activities test, Business-activities test.

C

Canada:

Commuters, Regular commuters from Canada or Mexico.
Exemptions, Exemptions
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:

Resident alien, Child tax credit., Child tax credit., 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.

Compensation for labor or personal services

Geographical basis, Geographical Basis

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.

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 Mexico or Canada, Residents of Mexico or Canada or U.S. nationals.
Residents of Republic of Korea, Residents of the Republic of Korea (South Korea).
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
U.S. Virgin Islands, Aliens from the U.S. 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
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

G

Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing
German social security benefits, Special Rule for Canadian and German Social Security Benefits
Green card test, Green Card Test

H

Head of household:

Nonresident alien, Head of household.
Resident alien, Head of household.

Help (see Tax help)

Home, sale of, Gain From the Sale of Your Main Home

Household employees, Household employees.

I

Identification number, taxpayer

Defined, Identification Number

Identification number, taxpayer:

Penalty for failure to supply, Failure to supply taxpayer identification number.

Income code:

28, Gambling Winnings

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

J

Japan:

Qualifying widow filing status, Qualifying widow(er).

Job expenses, Job expenses and other miscellaneous deductions.

K

Korea (see Republic of Korea)

L

Last year of residency, Last Year of Residency

Long-term U.S. resident

Defined, Long-term resident defined.
Expatriation tax, Long-term resident defined.

Losses:

Business, Business Profits and Losses and Sales Transactions
Capital Assets, Sales or Exchanges of Capital Assets
Casualty and theft, Casualty and theft losses.
Of nonresident aliens, Losses.
Real property, Real Property Gain or Loss

M

Married filing jointly:

Nonresident alien, Married nonresident alien.
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
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.
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 nonresident alien.
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

O

Original issue discount, Original issue discount (OID).

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.

Frivolous tax submission, Frivolous tax submission.

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.
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.

Q

Qualified investment entity:

Distributions paid by, Qualified investment entities.

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 the Republic of Korea (South Korea)., Exemptions
Married filing separately, Married nonresident alien.
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—Tax Treaty Exemption Procedure for Teachers and Researchers

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., 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 compensation for labor or personal services

Alternative basis, Alternative Basis
Multi-year compensation, Multi-year compensation.
Time basis, Time Basis

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—Tax Treaty Exemption Procedure for Students

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 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, Additional information.
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 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—Tax Treaty Exemption Procedure for Teachers and Researchers

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 Virgin Islands, residents of:

Withholding on wages, Residents of the U.S. Virgin Islands.

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. tax-exempt income, expenses allocable to, Expenses allocable to U.S. tax-exempt income.

U.S. Virgin Islands, residents of:

Where to file, Aliens from the U.S. Virgin Islands.

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:

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).
U.S. 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

Index

Symbols

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

W