Additional IRS Resources
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Additional IRS Resources For Foreign Nationals
- Taxation of Nonresident Aliens: Here are the general rules for nonresident aliens, with links to Form 1040NR, Form 1040NR-EZ, and all other required forms
- References for Foreign National Students and Scholars: All the information you could hope for if you are visiting the United States as an F, J, M, or Q visa holder
- Source of Income: There are different sourcing rules for different types of income for nonresident aliens, which determine what country has taxing authority
- Exclusions: Here's a hand list of the various exclusions from income for nonresident aliens
- Real Property: Here's a brief guide on how nonresident aliens are taxed on U.S. real property income and sales
- Figuring Your Tax: Here's a brief guide on the exemptions and deductions available to nonresident aliens
- Tax Treaties: Here's a brief guide on how treaties affect foreign nationals and links to all the IRS treaty information
- Taxation of Capital Gains of Nonresident Alien Students, Scholars, and Employees of Foreign Governments: Although most nonresident aliens are exempt from capital gains tax, some are not. Here are the rules
- Tax Withholding on Foreign Persons: Here are links to rules on the various types of withholding applicable to nonresident aliens
- Taxpayer Identification Numbers: Here's a guide on the various taxpayer-identification numbers nonresident aliens need or are eligible for
- Estate and Gift Tax Rules for Nonresident Aliens: Some estate and gift tax rules for nonresident aliens and U.S. citizens receiving gifts from "covered expatriates"