SOLE PROPRIETORS, INVESTORS  
Image by Adeolu Eletu

RENTAL INCOME

In general, gross income from real property located in the United States that is owned by a nonresident alien is taxed at a 30% (or lower treaty) rate if it is not effectively connected with a U.S. trade or business. See more details...

SALE OF REAL PROPERTY

Gains and losses from the sale or exchange of U.S. real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. You must treat the gain or loss as effectively connected with that trade or business. See more details...

PERSONAL SERVICE INCOME

Nonresident aliens must report each item of income that is taxable. This includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U.S. sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). See more details...