Tax Information   for Visitors to   the United   States

Introduction

This publication is for visitors to the United States. If you have income from sources within the United States, you may have to file a U.S. income tax return even if you are only visiting this country. For purposes of this publication, a "visitor to the United States" is a "nonresident alien." This publication summarizes the requirements of U.S. income tax law relating to nonresident aliens and is for nonresident aliens only.

You are a nonresident alien unless you are either a U.S. citizen or a resident of the United States. To be a resident of the United States, you must meet either the substantial presence test or the green card test.

Taxmap/pubs/p513-000.htm#TXMP3b77f35d Substantial presence test.

You meet the substantial presence test if you are physically present in the United States on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   1. All the days you were present in the current year, and
   2. 1/3 of the days you were present in the first year before the current year, and
   3. 1/6 of the days you were present in the second year before the current year.

For more information about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens.

Taxmap/pubs/p513-000.htm#TXMP465d5151 Green card test.

You meet the green card test if you are a lawful permanent resident of the United States. You generally have this status if you have been issued an alien registration card, also known as a "green card." You continue to be a resident under this test unless the status is taken away from you or is determined to have been abandoned. For more information about the green card test, see Publication 519.

Taxmap/pubs/p513-000.htm#TXMP053bf679 Dual-status alien.

You can be both a nonresident alien and a resident of the United States during the same tax year. This usually occurs in the year you arrive in or depart from the United States. Aliens who have dual status should see chapter 6 of Publication 519 for information on filing a return for a dual-status tax year.

Under U.S. immigration law, most visitors who come to the United States are not allowed to work here. You must check with U.S. Citizenship and Immigration Services (USCIS) before getting a job.

Taxmap/pubs/p513-000.htm#TXMP51236875 Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can write to us at the following address:

 
Internal Revenue Service  
Individual Forms and Publications Branch  
SE:W:CAR:MP:T:I  
1111 Constitution Ave. NW, IR-6406  
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Taxmap/pubs/p513-000.htm#TXMP75ba833d Tax questions.

If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Taxmap/pubs/p513-000.htm#TXMP0c15e625 Ordering forms and publications.

Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back of this publication.

Useful items

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Taxmap/pubs/p513-000.htm#TXMP58be7a46 Who Must File an   Income Tax Return

Filing Requirements

If you are a nonresident alien visiting the United States only for pleasure, receive no income from U.S. sources, and are not engaged or considered to be engaged in a trade or business in the United States, you do not have to file a U.S. income tax return.

Table 1, shown later, can help you determine whether you have U.S. source income. Also, see What Income Is Taxed, later.

You must file a U.S. income tax return if you engaged or were considered to be engaged in a trade or business in the United States during 2004.

You must file a U.S. income tax return even if:

• Your income did not come from a trade or business conducted in the United States,
• You have no income from U.S. sources, or
• Your income is exempt from U.S. income tax.

Taxmap/pubs/p513-000.htm#TXMP4c5d9d7a Engaged in a trade or business.

Whether you are engaged in a trade or business in the United States depends on the nature of your activities. If you perform personal services (work) in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States.

If you are in doubt whether or not you are engaged in a trade or business, see Trade or Business in the United States in chapter 4 of Publication 519.

Taxmap/pubs/p513-000.htm#TXMP5e476a49 Others who must file.

Even if you are not engaged in a trade or business in the United States, you must file a return if you have U.S. income and not enough income tax was withheld to pay the tax that is due.

You must file a return if you are claiming a refund of overwithheld or overpaid tax. Also, you must file a return if you want to claim the benefit of any deductions or credits. For example, if you do not have a job or trade or business in the United States, but you do have rental or royalty income from an interest in U.S. real property, you may choose to treat that activity as a U.S. trade or business. To claim a deduction for any allowable expenses related to that business, you must timely file a true and accurate return.

With certain exceptions, you must file a return when you take the position that a U.S. tax treaty overrules or modifies a U.S. tax law. You must provide special information with the return, including a statement of facts supporting your position. For details, see Reporting Treaty Benefits Claimed in chapter 9 of Publication 519.

Taxmap/pubs/p513-000.htm#TXMP6af16543 Identification number.

You must furnish a taxpayer identification number on returns, statements, and other tax-related documents. Generally, this is a social security number (SSN). If you do not have and are not eligible to get an SSN, the IRS will issue you an individual taxpayer identification number (ITIN). An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan.

To apply for a social security number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or call the SSA at 1-800-772-1213. To apply for an ITIN, file Form W-7 with the IRS. To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. For more information, see Publication 519.

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