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Publication 519

Chapter 5
Your Tax(p24)


After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens should get publications, forms, and instructions for U.S. citizens, because the information for filing returns for resident aliens is generally the same as for U.S. citizens.
If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens.


Useful items

You may want to see:

 463  Travel, Entertainment, Gift, and Car Expenses
 501  Exemptions, Standard Deduction, and Filing Information
 521  Moving Expenses
 526  Charitable Contributions
 535  Business Expenses
 597  Information on the United States–Canada Income Tax Treaty
Form (and Instructions)
 W-7: Application for IRS Individual Taxpayer Identification Number
 1040: U.S. Individual Income Tax Return
 1040NR: U.S. Nonresident Alien Income Tax Return
 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
 2106: Employee Business Expenses
 2106-EZ: Unreimbursed Employee Business Expenses
 3903: Moving Expenses
 4563: Exclusion of Income for Bona Fide Residents of American Samoa
 8959: Additional Medicare Tax
See chapter 12 for information about getting these publications and forms.

Tax Year(p25)

You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. If you have not previously established a fiscal tax year, your tax year is the calendar year. A calendar year is 12 consecutive months ending on December 31. If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U.S. resident for any calendar year, you will be treated as a U.S. resident for any part of your fiscal year that falls within that calendar year.