Contents
Introduction ........................................
1
Important Changes ............................
1
Important Reminders .........................
3
1. Nonresident Alien or Resident
Alien? ...........................................
3
2. Source of Income .........................
10
3. Exclusions From Gross Income .
13
4. How Income of Aliens Is Taxed .
15
5. Figuring Your Tax ........................
20
6. Dual-Status Tax Year ...................
25
7. What, When, and Where To File .
33
8. Paying Tax Through Withholding
or Estimated Tax .........................
34
9. Tax Treaty Benefits ......................
41
10. Employees of Foreign
Governments and International
Organizations ..............................
42
11. Departing Aliens and the Sailing
or Departure Permit ....................
44
12. How To Get More Information ....
46
Appendix A—Tax Treaty Exemption
Procedure for Students ..............
47
Appendix B—Tax Treaty Exemption
Procedure for Teachers and
Researchers .................................
49
Index ....................................................
52
Introduction
For tax purposes, an alien is an individual
who is not a U.S. citizen. Aliens are classified
as nonresident aliens and resident aliens.
This publication will help you determine your
status and give you information you will need
to file your U.S. tax return. Resident aliens
generally are taxed on their worldwide in-
come, the same as U.S. citizens. Nonresi-
dent aliens are taxed only on their income
from sources within the United States and on
certain income connected with the conduct
of a trade or business in the United States.
Table A, What You Need To Know About
U.S. Taxes, provides a list of questions and
the chapter or chapters in this publication
where you will find the related discussion.
The information in this publication is not
as comprehensive for resident aliens as it is
for nonresident aliens. Resident aliens are
generally treated the same as U.S. citizens
and can find more information in other IRS
publications.
Important Changes
Child tax credit.
In 1999, you may be able
to take a credit on your tax return of up to
$500 for each qualifying child. For more in-
formation, see Tax Credits and Payments, in
chapter 5.
Department
of the
Treasury
Internal
Revenue
Service
Publication 519
Cat. No. 15023T
U.S. Tax Guide
for Aliens
For use in preparing
1999 Returns
