IRS: Confused about how foreign nationals are taxed?

Confused about how foreign nationals are taxed?

Foreign nationals residing and working or studying in the United States are often subject to different rules concerning taxation and withholding of their income. Below is a list of frequently asked questions and corresponding information from IRS:

• Alien Taxation Overview
  
• Federal Income Tax Withholding Information
  
• What is a “resident” for tax purposes?
  
• How is alien tax status determined?
  
• Are foreign nationals in H-1B status required to pay social Security and Medicare Taxes?
  
• What is a “Dual Status Alien”?