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Contains complete individual income tax data. The statistics are based on a sample of individual income tax returns, selected before audit, which represents a population of Forms 1040, 1040A, and 1040EZ, including electronic returns. The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments.

Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare Taxes under the same rules that apply to U.S. Citizens.

Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare Taxes under the same rules that apply to U.S. Citizens

Any employer who hires aliens should comply with the following general procedures with respect to the reporting and withholding of federal income taxes.

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

You are no longer recognized as a tax-exempt subordinate in a group ruling letter.

In general aliens performing services in the United States as employees are liable for U.S. Social Security and Medicare taxes.

An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test. If you are a nonresident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a U.S. resident alien for tax purposes and file Form 1040 using the filing status “Married Filing Jointly.” You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year, if you have U.S. income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of access withholding or want to claim the benefit of any deductions of credits (for example, if you have income from rental property that you choose to treat as income connected to a trade or business).

This section explains the rules for withholding tax from pay for personal services.

Questions and answers on the individual shared responsibility provision