Tax forms & publications

The Internal Revenue Service web site contains various income tax forms and publications. Below is a summary of the nonresident alien forms and publications available at their site.

Publication 513: Tax Information for visitors to the United States. This publication summarizes the requirements of U.S. income tax laws applicable to foreign nationals.

Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Corporations. This publication is for withholding agents who pay income to nonresident aliens and foreign corporations. It discusses what income is subject to income tax withholding and provides general withholding rates.

Publication 519: U.S. Tax Guide for Aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return.

Publication 970: Tax Benefits for Education. Discusses taxation of scholarships, fellowships and other forms of educational assistance. Also, includes information on various education tax credits, deductions and programs not applicable to nonresident aliens.

Note that Publication 520, Scholarships and Fellowships is no longer in print; as the information provided in that publication has been consolidated into this publication.

Publication 901: U.S. Tax Treaties. Lists treaties in effect at the time of publication each year. Provides a brief overview of articles relating to students, scholars and to income from personal services.

Form 1040NR: U.S. Nonresident Alien Individual Income Tax Return and Instructions. Income tax form used by those filing as non-residents for tax purposes. File between January 1 and April 15 for each tax year if you have earned income; by June 15 if you have no earned income.

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding. Used to report wages, personal service income, grants, and other non-taxable income.

Form 8233: Exemption From Withholding on Compensation for Independent (and certain Dependent) Personal Services of a Nonresident Alien Individual. Statement that nonresident alien students, teachers, researchers, and independent contractors must file to claim federal tax exemption.

Form W-7: Application for IRS Individual Taxpayer Identification Number. This form is used to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the IRS to individuals who are required to have an U.S. taxpayer identification number but do not have, and are not eligible to obtain, a social security number. The ITIN is for tax purposes only. It does not entitle individuals to Social Security benefits, and creates no inference regarding immigration status.