Chapter 2 – Nonresident Aliens

  • Filing Status
  • Personal Exemptions
  • Income Subject to U.S. Taxation
    • Sourcing of Income
  • Taxation of U.S. Source Income
    • Income Effectively Connected with a U.S. Trade or Business
    • Income Not Effectively Connected with a U.S. Trade or Business
  • Tax Credits
  • Income Tax Treaties
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Chapter 1 – U.S. Tax Status:  Nonresident Alien or Resident Alien

  • Aliens
  • Alien Classifications:  Nonresident, Resident and Dual-Status
    • Nonresident Alien
    • Resident Alien
    • Dual-Status Alien
  • U.S. Tax Residency Tests
    • Lawful Permanent Resident Test
    • Substantial Presence Test
  • Special Elections
    • Election to Be Treated as a Resident Alien for Part of Arrival Year (First Year Only)
    • Election to Treat Nonresident Alien Spouse as a Resident (Married Taxpayers Only)
    • Election to Treat Dual-Status Alien as a Full-Year Resident (Married Taxpayers Only)
  • Tax Treaty:  Residency Tie-Breaker
  • U.S. Residency Termination.
    • Tax Residents Meeting the Lawful Permanent Resident test (i.e., green card test)
    • Tax Residents Meeting Only the Substantial Presence Test
    • Tax Residents Meeting Both the Green Card and Substantial Presence Tests
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Introduction

The information contained in this publication is provided for general informational purposes only and is based on U.S. income tax law applicable to taxable years ending on or before December 31, 2016.

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