Tax Information for Visitors to the United States

This publication is for visitors to the United States. If you have income from sources within the United States, you may have to file a U.S. income tax return even if you are
only visiting this country. For purposes of this publication, a “visitor to the United States” is a “nonresident alien.” This publication summarizes the requirements of U.S.
income tax law relating to nonresident aliens and is for nonresident aliens only.