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Internal Revenue Service

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

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Individual Taxpayer Identification Number (ITIN) ITIN Apply Now

Source of Income

Interest Income
Guarantee of Indebtedness
Personal Services
Time Basis
Geographical Basis
Alternative Basis
Transportation Income
Scholarships, Grants, Prizes, and Awards
Rents or Royalties
Real Property
Personal Property
Community Income

A nonresident alien usually is subject to U.S. income tax only on U.S. source income. Under limited circumstances, certain foreign source income is subject to U.S. tax.
The general rules for determining U.S. source income that apply to most nonresident aliens are shown in the table.

Item of income Factor determining source
 Salaries, wages, other compensation   Where services performed
  Business income:
         Personal services
         Sale of inventory�purchased
         Sale of inventory�produced
Where services performed
Where sold
  Interest   Residence of payer
Dividends Whether a U.S. or foreign corporation*
Rents Location of property
         Natural resources
         Patents, copyrights, etc.
Location of property
Where property is used
Sale of real property Location of property
Sale of personal property Seller�s tax home
Pension distributions attributable to contributions Where services were performed that earned the pension
Investment earnings on pension contributions Location of pension trust
Sale of natural resources Allocation based on fair market value of product at export terminal.
*Exceptions include:
a) Dividends paid by a U.S. corporation are foreign source if the corporation elects the American Samoa economic development credit.
b) Part of a dividend paid by a foreign corporation is U.S. source if at least 25% of the corporation�s gross income is effectively connected with a U.S. trade or business for the 3 tax years before the year in which the dividends are declared.

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