Resident Aliens A resident alien's income is generally subject to tax in the samemanner as a U.S. citizen; that is, a resident alien is taxed on andmust report income from all sources, including sources outside theUnited States. If you are a resident alien, you must report all interest,dividends, wages, or other compensation for services, income fromrental property or royalties, and other types of income on your U.S.tax return. You must report these amounts whether from sources withinor outside the United States.