Is a payment U.S.-source or foreign-source for nonresident tax purposes? Start with the income type. Wages, contractor services, interest, dividends, rent, royalties, property sales, pensions and scholarships can use different sourcing factors.
The explorer shows the factor that generally drives the source analysis and then points you to the related nonresident tax topic. The payer’s location or the bank account receiving the money is not the answer for every income category.
U.S. Income Source Explorer
Choose an income type and where its IRS source-determining factor is located. The tool shows the general source direction and the rule that drives it.
Why income source matters for nonresidents
Federal nonresident taxation often begins by asking whether income is from U.S. or foreign sources and whether U.S.-source income is effectively connected with a U.S. trade or business or falls under FDAP rules. That classification can affect withholding, deductions, treaty review and Form 1040-NR reporting.
Mixed facts need a closer review
If services were performed in more than one country, property or rights were used in several places, or the tool returns a mixed result, use the official sourcing guidance rather than forcing the payment into a single category.