A nonresident alien is generally taxed only on income from U.S. sources. A nonresident alien’s income that is effectively connected with a U.S. business and capital gains from the sale of U.S. real property interests are subject to tax at regular graduated U.S. rates (top rate of 35% for 2012). Other capital gains are not taxed unless a nonresident alien has a U.S. business or is in the U.S. for 183 days during the year. Generally, investment income of a nonresident alien from U.S. sources that is not effectively connected with a U.S. business is subject to a 30% tax rate (or lower rate if provided by treaty).
Nonresident aliens who are required to file must do so on Form 1040NR. If you are a nonresident alien, get a copy of IRS Publication 519, U.S. Tax Guide for Aliens. It explains how nonresident aliens pay U.S. tax.
In the year a person arrives in or departs from the U.S., both resident and nonresident status may apply.
Certain restrictions apply to dual status taxpayers. For example, a joint return may not be filed, unless you and your spouse agree to be taxed as U.S. residents for the entire year.
For details on filing a return for a dual status year, see IRS Publication 519 and the instructions to Form 1040NR.
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