Form 1040 and Non-Resident Aliens: Tax Reporting Challenges

The chapter delves into the details of IRS documents regarding federal income tax liability for non-resident aliens versus citizens, emphasizing the use of Form 1040 and Form 1040 ES exclusively for non-resident aliens with US source income. It challenges the expectation for all taxpayers to file a Form 1040 and questions the connection between Form W4 and income tax withholding. Discussion also navigates the intricacies of tax law, highlighting the distinctions in tax liabilities for non-resident aliens and U.S. citizens, and advocates for more education on the issue to potentially end the withholding scam.