skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Alien, Nonresident
NRA
Nonresident Alien
menu link iconFormsmenu link iconPublicationsmenu link iconFAQsmenu link iconTax Topicsmenu link iconWeb Links
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
Form W-7 Application for IRS Individual Taxpayer Identification NumberTopic Screen for this Form
Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number
Form W-7 (SP) Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos InternosTopic Screen for this Form
Solicitud de Numero de Identificacion Personal del Contribuyente del Servicio de Impuestos Internos
Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax WithholdingTopic Screen for this Form
Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United StatesTopic Screen for this Form
Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax WithholdingTopic Screen for this Form
Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax WithholdingTopic Screen for this Form
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form 1040-C U.S. Departing Alien Income Tax ReturnTopic Screen for this Form
Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return
Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien IndividualsTopic Screen for this Form
Form 1040-NR U.S. Nonresident Alien Income Tax ReturnTopic Screen for this Form
Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return
Form 2063 U.S. Departing Alien Income Tax StatementTopic Screen for this Form
Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien IndividualTopic Screen for this Form
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual
Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type VisaTopic Screen for this Form
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)Topic Screen for this Form
Form 8840 Closer Connection Exception Statement for AliensTopic Screen for this Form
Form 8843 Statement for Exempt Individuals and Individuals with a Medical ConditionTopic Screen for this Form
Principal Publications Publications
horizontal rule
Related Publications
Publication 515 Withholding of Tax on Nonresident Aliens and Foreign EntitiesPDF version of this PublicationTopic Screen for this Publication
Publication 519 U.S. Tax Guide for AliensPDF version of this PublicationTopic Screen for this Publication
Publication 597 Information on the United States-Canada Income Tax TreatyPDF version of this PublicationTopic Screen for this Publication
Publication 4011 VITA/TCE Foreign Student and Scholar Volunteer Resource GuidePDF version of this PublicationTopic Screen for this Publication
Publication 4152 Electronic Toolkit for Nonresident Alien VITA/TCE SitesPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 3 - Armed Forces' Tax Guide - Alien Status
Nonresident Aliens. If you are an alien who does not meet the requirements discussed earlier to be a resident...
Publication 17 - Your Federal Income Tax (For Individuals) - Filing Information
Nonresident alien. If you are a nonresident alien, the rules and tax forms that apply to you are different...
Publication 17 - Your Federal Income Tax (For Individuals) - When Do I Have To File?
Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your...
Publication 514 - Foreign Tax Credit for Individuals - Who Can Take the Credit?
Nonresident Aliens. If you are a nonresident alien, you cannot take the credit in most cases. However, you...
Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits - Part II Rules for Retirees
Nonresident Aliens. The following special rules apply to nonresident alien federal employees performing services...
heading icon Frequently Asked Questions
FAQ - U.S. Aliens and Citizens Living Abroad
I am a nonresident alien. Can I elect the foreign earned income exclusion if I meet the bona fide resident...
FAQ - U.S. Aliens and Citizens Living Abroad
I live in a foreign country. How do I get a social security number for my dependent who qualifies for a social...
FAQ - U.S. Aliens and Citizens Living Abroad
My spouse is a nonresident alien. How can I get a social security number for her? If you are a U.S. citizen...
FAQ - U.S. Aliens and Citizens Living Abroad
As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously...
FAQ - U.S. Aliens and Citizens Living Abroad
Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal...
heading icon Tax Topics
Tax Topic 851
Resident and Nonresident Aliens. Since residents and nonresident aliens are taxed differently, it is important...
Tax Topic 858
Alien Tax Clearance. If you are either a resident or a nonresident alien departing the United States, you will...
heading icon Web Links
IRS.gov Web Site
Taxation of Nonresident Aliens
Tax Withholding on Foreign Persons
Federal Income Tax Withholding and Reporting on Other Kinds of U.S. Source Income Paid to Nonresident Aliens
Related Topic Links
related topicAlien, Resident
related topicAliens
related topicCentral Withholding Agreements
related topicCharitable Sports Event
related topicDual-status Taxpayer
related topicForeign Corporation
related topicForeign Students and Scholars
related topicForeign Tax Country
related topicForeign Tax Credit (FTC)
related topicForm RRB-1042S, Payments by the Railroad Retirement Board (RRB) 2012 (Nonresident Aliens)
related topicForm SSA-1042S 2012 (Nonresident Aliens)
related topicFSSA1042S
related topicIllegal Alien
related topicIndividual Taxpayer Identification Number (ITIN)
related topicInternational Tax Gap
related topicNonresident Alien (Other Than a Bona Fide Resident of Guam)
related topicNonresident Alien (Other Than a Bona Fide Resident of the Commonwealth of the Northern Mariana Islands (CNMI)
related topicNonresident Alien (Other Than a Bona Fide Resident of the United States Virgin Islands (USVI)
related topicNonresident Alien or Dual-status Alien
related topicNonresident Alien or Resident Alien?
related topicNonresident Alien Spouse
related topicNonresident Alien Spouse Treated as a Resident
related topicPhysical Presence Test
related topicStudent and Exchange Visitor Program (SEVP)
related topicTax Treaty
related topicU.S. Citizens and Resident and Nonresident Aliens
related topicVISA Status