U.S. Taxation of Foreign Citizens
If you are a citizen or national of a foreign country who lives or works in the United States, this publication is designed to explain how U.S. tax law may apply to you. U.S. tax law is complex, with numerous rules and many exceptions. Being familiar with the rules that may apply to you, as a foreign citizen in the United States, will help you understand your responsibilities as a U.S. taxpayer.