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. . . . . . . 1 What s New for 2010 . . . . . . . . . . . . . . . 2 What s New for 2011 . . . . . . . . . . . . . . . 3 Reminders . . . . . . . . . . . . . . . . . . . . . . 3 1. Nonresident Alien or Resident Alien? . . . . . . . . . . . . . . . . . . . . . . 4 2. Source of Income . . . . . . . . . . . . . . 11 3. Exclusions From Gross Income . . . . . . . . . . . . . . . . . . . . . 15 4. How Income of Aliens Is Taxed . . . . . 18 5. Figuring Your Tax . . . . . . . . . . . . .

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