U.S. or Non-U.S. Source Income

General Information

Nonresident aliens, for tax purposes, unlike U.S. citizens and residents, are only subject to tax on income that is considered U.S. Source Income by the IRS. Foreign Source Income received by nonresident aliens is not subject to U.S. taxation.

• U.S. Source Income - income is generally considered U.S. Source if the location of the activity for which the payment is being made is in the U.S.
  
  
• Foreign Source Income - income is generally considered foreign source if the location of the activity for which the payment is being made is outside the U.S.
  
  
• For more information, see Source Income