Tax information for U.S. citizens and resident aliens who live or have income outside the U.S.
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Tax information for foreign persons classified by the IRS as: resident aliens who meet the green card test or the substantial presence test in the current year; nonresident aliens who have not met the green card test or the substantial presence test; dual status aliens who change residency status in the current year; foreign students who temporarily reside in the U.S.; and other categories, including athletes and entertainers, agricultural workers, au pairs, dual status aliens, and expatriates.
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Tax information for individuals who have residency or income in U.S. territories — Guam, the Commonwealth of the Northern Mariana Islands (CNMI), American Samoa, the U.S. Virgin Islands, or Puerto Rico.
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