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Treasury Regulations · 26 CFR Part 1

Nonresident alien individuals (§§ 1.871-1 to 1.879-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.871-1 Classification and manner of taxing alien individuals.
  2. § 1.871-2 Determining residence of alien individuals.
  3. § 1.871-3 Residence of alien seamen.
  4. § 1.871-4 Proof of residence of aliens.
  5. § 1.871-5 Loss of residence by an alien.
  6. § 1.871-6 Duty of withholding agent to determine status of alien payees.
  7. § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
  8. § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
  9. § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
  10. § 1.871-10 Election to treat real property income as effectively connected with U.S. business.
  11. § 1.871-11 Gains from sale or exchange of patents, copyrights, or similar property.
  12. § 1.871-12 Determination of tax on treaty income.
  13. § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or residence.
  14. § 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
  15. § 1.871-15 Treatment of dividend equivalents.
  16. § 1.872-1 Gross income of nonresident alien individuals.
  17. § 1.872-2 Exclusions from gross income of nonresident alien individuals.
  18. § 1.873-1 Deductions allowed nonresident alien individuals.
  19. § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
  20. § 1.875-1 Partnerships.
  21. § 1.875-2 Beneficiaries of estates or trusts.
  22. § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
  23. § 1.879-1 Treatment of community income.