Publication 519
U.S. Tax Guide for Aliens

For Use in Preparing 2001 Returns

Introduction

Important Changes for 2001

Important Changes for 2002

Important Reminders

Chapter 1 - Nonresident Alien or Resident Alien?

Chapter 2 - Source of Income

Chapter 3 - Exclusions From Gross Income

Chapter 4 - How Income of Aliens Is Taxed

Chapter 5 - Figuring Your Tax

Chapter 6 - Dual-Status Tax Year

Chapter 7 - What, When, and Where To File

Chapter 8 - Paying Tax Through Withholding or Estimated Tax

Chapter 9 - Tax Treaty Benefits

Chapter 10 - Employees of Foreign Governments and International Organizations

Chapter 11 - Departing Aliens and the Sailing or Departure Permit

Chapter 12 - How To Get Tax Help

Questions and Answers

Appendix A

Appendix B