Home
|
Accessibility
|
Tax Stats
|
About IRS
|
Careers
|
FOIA
|
The Newsroom
|
Site Map
|
Español
|
Help
Search IRS Site for:
Advanced Search
Search Forms and
Publications for:
Tips for successful searching
Home
>
Publications
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File
Publication 519 (2003), U.S. Tax Guide for Aliens
For use in preparing
2003
Returns
Table of Contents
Publication 519 - Introductory Material
Introduction
Important Changes for 2003
Important Change for 2004
Important Reminders
1. Nonresident Alien or Resident Alien?
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Nonresident Aliens
Resident Aliens
Green Card Test
Substantial Presence Test
Effect of Tax Treaties
Dual-Status Aliens
First Year of Residency
Choosing Resident Alien Status
Last Year of Residency
Nonresident Spouse Treated as a Resident
How To Make the Choice
Special Situations
2. Source of Income
Introduction
Topics - This chapter discusses:
Resident Aliens
Nonresident Aliens
Interest Income
Dividends
Personal Services
Transportation Income
Scholarships, Grants, Prizes, and Awards
Pensions and Annuities
Rents or Royalties
Real Property
Personal Property
Community Income
3. Exclusions From Gross Income
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Resident Aliens
Foreign Earned Income and Housing Amount
Nonresident Aliens
Interest Income
Services Performed for Foreign Employer
Gain From the Sale of Your Main Home
Scholarships and Fellowship Grants
Terms of grant.
4. How Income of Aliens Is Taxed
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Resident Aliens
Nonresident Aliens
Trade or Business in the United States
Effectively Connected Income
The 30% Tax
Income From Real Property
Transportation Tax
Expatriation Tax
Interrupted Period of Residence
5. Figuring Your Tax
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Tax Year
Identification Number
Filing Status
Resident Aliens
Nonresident Aliens
Reporting Your Income
Deductions
Resident Aliens
Nonresident Aliens
Exemptions
Resident Aliens
Nonresident Aliens
Itemized Deductions
Resident Aliens
Nonresident Aliens
Tax Credits and Payments
Resident Aliens
Nonresident Aliens
Bona Fide Residents of American Samoa or Puerto Rico
6. Dual-Status Tax Year
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Tax Year
Income Subject to Tax
Restrictions for Dual-Status Taxpayers
Exemptions
How To Figure Tax
Income
Tax Credits and Payments
Forms To File
When and Where To File
Illustration of Dual-Status Return
Form 1040NR
Form 1040
7. Filing Information
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
What, When, and Where To File
Resident Aliens
Nonresident Aliens
Penalties
Fraud.
Return over 60 days late.
Exception.
Negligence or disregard.
Adequate disclosure.
Substantial understatement of income tax.
Substantial authority.
Disclosure statement.
Reasonable cause.
Amended Returns and Claims for Refund
Transportation of Currency or Monetary Instruments
Recipients.
Shippers or mailers.
Travelers.
8. Paying Tax Through Withholding or Estimated Tax
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Notification of Alien Status
Withholding From Compensation
Withholding on Wages
Withholding on Pensions
Withholding on Tip Income
Independent Contractors
Withholding From Other Income
Tax Withheld on Partnership Income
Withholding on Scholarships and Fellowship Grants
Income Entitled to Tax Treaty Benefits
Students, teachers, and researchers.
Tax Withheld on Real Property Sales
Social Security and Medicare Taxes
Students and Exchange Visitors
Self-Employment Tax
International Social Security Agreements
Estimated Tax Form 1040–ES (NR)
Fiscal year.
9. Tax Treaty Benefits
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Treaty Income
Some Typical Tax Treaty Benefits
Personal Services
Teachers and Professors
Employees of Foreign Governments
Students, Apprentices, and Trainees
Capital Gains
Resident Aliens
Reporting Treaty Benefits Claimed
10. Employees of Foreign Governments and International Organizations
Exemption Under Tax Treaty
Exemption Under U.S. Tax Law
Certification.
11. Departing Aliens and the Sailing or Departure Permit
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Aliens Not Required To Obtain Sailing or Departure Permits
Aliens Required To Obtain Sailing or Departure Permits
Getting a Sailing or Departure Permit
Forms To File
Paying Taxes and Obtaining Refunds
Bond or Employer Letter To Ensure Payment
Filing Annual U.S. Income Tax Returns
12. How To Get Tax Help
Services Available Inside the United States
Services Available Outside the United States
Publication 519 - Additional Material
Questions and Answers
Appendix A
Belgium, Iceland, Japan, Korea, Norway, Poland, and Romania
People's Republic of China
Cyprus
Egypt
Germany
Indonesia
Morocco
Pakistan
Philippines
Spain
Trinidad and Tobago
Tunisia
Appendix B
Belgium and Japan
People's Republic of China
Commonwealth of Independent States (except Kazakhstan, Russia, and Ukraine)
Egypt, Hungary, Korea, Philippines, Poland, and Romania
Germany
Greece
Iceland and Norway
India
Indonesia
Italy
Jamaica
Pakistan
Trinidad and Tobago
United Kingdom
Index
Contact Us
|
IRS Privacy Policy