| For Individual >> |
International taxpayers |
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| The taxation of aliens involves certain essential concepts as follows. |
Resident Aliens |
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report these amounts whether from sources within or outside the United States. |
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Dual-Status Aliens |
You are a dual status alien when you have been both a resident alien and a nonresident alien in the same tax year. |
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| Nonresident Aliens |
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. |
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Income Types |
In general, all income of a nonresident alien is Fixed, Determinable, and income. However, certain kinds of income are considered to be effectively connected with a U.S. trade or business. |
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Taxpayer Identification Numbers (TIN) |
Anyone (including aliens) who files a U.S. federal tax return must have a Taxpayer Identification Number (TIN). In addition, aliens who request tax treaty exemptions or other exemptions from withholding must also have a TIN. |
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