Info for U.S. Citizens & Residents

Non U.S. Citizens that fall under IRS residency determination of "Resident Alien" are subject to the same taxation and reporting rules as a U.S. Citizen.

For each payment type, detailed information about key rules, impacts, forms, year-end tax statements and taxation and filing references are provided in the documents below.

Select the payment type that applies to you (U.S. Citizen, Permanent Resident or Resident Alien):

> Employees

> Independent Contractor

> Fellowship

> RF Participant Stipend

> Royalties

> Rent - US Citizen

 

> Printable document of all payment types for U.S. citizens, permanent resident (green card) and resident aliens