英语翻译Generally,every nonresident alien individual,nonresident

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.