Topics for International Taxpayer | |
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Alien Taxation - Certain Essential Concepts This section describes certain essential concepts involved in the taxation of aliens. Au Pairs "Au pairs" are J-1 Exchange Visitors who are employed in the United States as household employees. Au pairs are taxed in the same manner as household employees. Classification of Taxpayers for U.S. Tax Purposes This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes. Departing Alien Clearance (Sailing Permit) Before leaving the United States, most aliens must obtain a certificate of compliance with their U.S. tax obligations. Determining Alien Tax Status If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet the Green Card test or the Substantial Presence test. Employees of Foreign Governments or International Organizations Employees of foreign governments or international organizations are generally exempt from withholding of U.S. taxes. However, these employees may have an obligation to file a U.S. income tax return. Expatriation Tax The expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their residency, if one of the principal purposes of the action is the avoidance of U.S. taxes. Foreign Agricultural Workers Foreign agricultural workers temporarily admitted into the United States on H-2A visas are subject to special withholding and reporting rules by their employers in the United States. Foreign Currency and Currency Exchange Rates This section will give you useful information on foreign currency and where to go to research currency exchange rates. Foreign Students and Scholars Aliens temporarily present in the United States as students, trainees, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income. Tax Treaties Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States. Tax Withholding on Foreign Persons This section covers tax withholding topics for payments made to U.S. citizens abroad or aliens employed both in the United States and abroad. This section also covers tax withholding and reporting rules on payments of U.S. source income made to foreign persons. Taxation of Dual-Status Aliens You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year. Taxation of Foreign Athletes and Entertainers This section describes the special rules which affect the taxation of foreign athletes and entertainers who have income sourced in the United States. Taxation of Nonresident Aliens The U.S. source income of nonresident aliens is subject to U.S. taxation. Taxation of Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. Taxpayer Identification Numbers (TIN) A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. U.S. Citizens and Resident Aliens Abroad This section covers tax topics for U.S. citizens or resident aliens living overseas. |
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Page Last Reviewed or Updated: November 19, 2009