IRS Rules for Non-Residents

IRS Rules & Regulations

Publication 1915 : Understanding your ITIN
http://www.irs.gov/pub/irs-pdf/p1915.pdf

Publication 515: Withholding of Tax on Nonresident Aliens and Foreign Entities
http://www.irs.gov/publications/p515/ar02.html

Publication 519: US Tax Guide for Aliens
http://www.irs.gov/pub/irs-pdf/p519.pdf

Publication 901: US Tax Treaties
http://www.irs.gov/pub/irs-pdf/p901.pdf

Internal Revenue Bulletin 2000-4
www.irs.gov/pub/irs-irbs/irb00-04.pdf

Internal Revenue Bulletin 2001-2
www.irs.gov/pub/irs-irbs/irb01-02.pdf

Internal Revenue 2003-32
www.irs.gov/pub/irs-irbs/irb03-32.pdf

Internal Revenue Bulletin 2004-14
www.irs.gov/irb/2004-14_IRB/ar10.html

Internal Revenue Bulletin 2005-51
www.irs.gov/irb/2005-51_IRB/ar13.html

SSA & IRS Forms

Form SS-4
http://www.irs.gov/pub/irs-pdf/iss4.pdf

Form SS-5
http://www.socialsecurity.gov/online/ss-5.pdf

Form W-7
http://www.irs.gov/pub/irs-pdf/fw7.pdf

Form W-8
www.irs.gov/uac/Form-W-8,-Certificate-of-Foreign-Status

Form W-8BEN
www.irs.gov/pub/irs-pdf/fw8ben.pdf

Form W-8ECI
http://www.irs.gov/uac/Form-W-8ECI,-Certificate-of-Foreign-Person%27s-Claim-That-Income-Is-Effectively-Connected-With-the-Conduct-of-a-Trade-or-Business-in-the-United-States

Form W-8EXP
www.irs.gov/instructions/iw8exp/index.html

Form 945
www.irs.gov/pub/irs-pdf/f945.pdf

Form 1040NR
www.irs.gov/pub/irs-pdf/f1040nr.pdf

Form 1042
www.irs.gov/uac/Form-1042,-Annual-Withholding-Tax-Return-for-U.S.-Source-Income-of-Foreign-Persons

Form 8804, 8805 and 8813
www.irs.gov/instructions/i8804/ar01.html