IntroductionResident and nonresident aliens are taxed in different ways.Resident aliens are generally taxed in the same way as U.S. citizens.Nonresident aliens are taxed based on the source of their income andwhether or not their income is effectively connected with a U.S. tradeor business. The following discussions will help you determine ifincome you receive during the tax year is effectively connected with aU.S. trade or business and how it is taxed. |