Publication 519 (2013), U.S. Tax Guide for Aliens - 0 views
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Leo Monterroyo on 20 Sep 14An alien who has income effectively connected with the conduct of a U.S. trade or business at any time during the year, An alien who has a U.S. office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns).