Introduction

If you have income from sources within the United States, you may have to file a U.S. income tax return even if you are only visiting this country. This publication summarizes the requirements of U.S. income tax law. See How To Get Tax Help at the end of this publication for ways to get tax assistance.

Some of the tax laws that apply to nonresident aliens are different from those that apply to U.S. resident aliens. You are a nonresident alien if you are not a U.S. citizen and you do not meet either the substantial presence test or the green card (Alien Registration Receipt Card) test.

Under U.S. tax law, you may be a resident alien if you are in the United States for at least 31 days during the calendar year, and your stay during the current year and the preceding 2 years is long enough to meet the substantial presence test. For details on this test and the "green card" test, get Publication 519, U.S. Tax Guide for Aliens.

Under U.S. immigration law most visitors who come to the United States are not allowed to work here. You must check with the Immigration and Naturalization Service before getting a job.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

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