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英语翻译Generally,every nonresident alien individual,nonresident

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英语翻译
Generally,every nonresident alien individual,nonresident alien fiduciary,and foreign corporation with United States income,including income that is effectively connected with the conduct of a trade or business in the United States,must file a United States income tax retum.However,no retum is required to be filed by a nonresident alien individual,nonresident alien fiduciary,or a foreign corporation if such person was not engaged in a trade or business in the United States at any time during the tax year and if the tax liability of such person was fully satisfied by the the withholding of United States tax at the source.(Corporations file Form 1120-F; all others file Form 1040NR (or Form 1040NR-EZ if eligible).) You may get the retum forms and instructions at any United States Embassy or consulate or by writing to:Internal Revenue Service,1201 N.Mitsubishi Motorway,Bloomington,IL61705-6613.
英语翻译Generally,every nonresident alien individual,nonresident
通常,每一个在美国临时居住的外国人、财产受托人、以及在美国有收入的外国团体(这种收入包含因在美国经营贸易或商务的实际所得),都必须填报美国的纳税申报单(tax return).不过,如果这些在美国临时居住的外国人、财产受托人、以及在美国有收入的外国团体,他们在一个税收年度内,在美国没有从事任何贸易和商业活动;或者他们起初支付给美国的预缴税额已足以冲抵他们的纳税义务,就可以不必填报申报单(如是团体请填写表格1120-F;其他的请填写表格1040NR或者如果符合条件的话填写表格1040NR-EX).你可以从美国任意一个大使馆、领事馆或者通过写信给Internal Revenue Service,1201 N.Mitsubishi Motorway,Bloomington,IL61705-6613(地址就不翻译了,因为翻译可能不准)获取纳税申报表及填报说明.