Publication 513
Tax Information for Visitors to the United States

Table of Contents

(Rev. December 2000)

• Introduction
• Who Must File an Income Tax Return
• What Income Is Taxed
• What Tax Forms You May Need
• Income Tax Withholding
• When and Where To File
• Estimated Tax Payments
• Departing Aliens and the Sailing or Departure Permit
• How To Get Tax Help

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