IRS Tax Forms  
Publication 513 2001 Tax Year


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.

Caution: 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.

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Internal Revenue Service
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