States, country of citizenship, and type of income.

If you currently hold a valid F-1 visa annotating another school name i. If you are subject to social security tax, this deduction will appear in the box marked "F. They meet the same 3 conditions shown above for residents of Canada, Mexico, or U. Offices around the world, and other federal agencies. If the income is not exempted by a tax treaty, the nonresident alien pays U. Some countries have entered into tax treaties with the U. See Appendix 1 for a complete discussion of all relevant forms and publications.

Income received by a nonresident alien may be subject to income tax. Failure to do so will cause the employer to withhold the maximum amount of tax allowed by law. Proof of any payments of estimated tax for the past year, as well as the current year. Be sure to travel with all your I-20s issued by previous schools. Individuals qualifying for tax residency have the same tax rights and responsibilities as U.