This guide provides Federal income tax information for refugees and their sponsors. Issues covered in a question and answer format include: (1) the tax status of refugees; (2) the criteria for declaring a refugee a dependent; (3) deductions for contributions to refugees or organizations that support them; (4) the distinction between resident and non-resident alien for tax purposes; (5) tax information for refugees operating a small business; and (6) general information regarding social security cards, tax forms, deductions, and tax eligibility. (APM)