Federal Income Tax Brochure

This brochure is designed to offer general guidelines only for federal income tax obligations, including determining tax residency and which forms must be filed and when.

Table of Contents

• What is Considered Income
• What is a Tax Return
• Who Must File a Tax Return
• What is a "Non-Resident" Alien
• Determining Tax Residency
• Where to Get Help Locally
• Additional Internet Resources