• Nonresidents need to find out which tax regulations they must follow.TAX TIME image by brelsbil from Fotolia.com
  
  People who are not U.S. residents may find it more difficult to deal with taxation than resident citizens do. Nonresidents have to find out what federal and state taxes they are subject to, depending on whether they are producing any income, which forms they have to fill out as nonresidents and whether they may receive a refund of any of the money that they paid in taxes.
  
  

As a Nonresident, Do I Pay Income Tax?

• As a nonresident alien, you pay taxes on any income received while working in the U.S. Some examples of instances in which you must pay taxes on your income are any interest you gain on bonds, interest paid to you by a domestic or foreign partnership, interest from a state, the District of Columbia, or the U.S. Government, dividends that you gain on any U.S. stocks and all wages you receive for any services as an employee in the U.S.
  
  

Can I File as a Married Individual Filing Jointly?

• Usually, you cannot file jointly if your spouse is also a nonresident. In this case, you and your spouse must file separately (but still identify yourselves as being married). However, if you are a nonresident who is married to a U.S. citizen or to a U.S. resident, you have the option of choosing to be treated as a resident and filing a joint return on Form 1040, Form 1040A, or Form 1040EZ. If you otherwise choose not to file jointly, you can file as a married person who files separately by filing Form 1040NR or Form 1040NR-EZ.
  
  

Can I File as the Head of the Household?

• If you are a nonresident alien, you cannot ever file as the head of your household. However, your spouse can qualify to file as the head of the household if he is a U.S. resident or citizen for the entire tax year.
  
  

Can I Claim Deductions?

• As a nonresident, you are allowed to claim deductions that relate to your taxable U.S. income. You can deduct all necessary and ordinary expenses related to your business or job. "Necessary" means that you need it to perform your work, and "ordinary" means that it is a common part of your work environment. You can deduct losses that you recorded as revenue but never received. Also, if you are an educator, you can deduct up to $250 in unreimbursed expenses that you spent to perform your duties as an educator. If you contribute to an IRA, you qualify for tax benefits as a citizen would, as long as the contributions you made were connected to income earned in the U.S. If you pay interest on a student loan, you can deduct up to $2,500 of that interest.