IRS Publication 519 - U.S. Tax Guide for Aliens | UMass Office of the President

For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. IRS Publication 519 will help you determine your status and give you information you will need to file your U.S. tax return.

Where To Find What You Need To Know About U.S. Taxes in IRS Publication 519:

Am I a nonresident alien or resident alien?

See chapter 1.

Can I be a nonresident alien and a resident alien in the same year?

See Dual-Status Aliens in chapter 1. See chapter 6.

I am a resident alien and my spouse is a nonresident alien. Are there special rules for us?

See Nonresident Spouse Treated as a Resident in chapter 1.

See Community Income in chapter 2.

Is all my income subject to U.S. tax?

See chapter 2. See chapter 3.

Is my scholarship subject to U.S. tax?

See Scholarship Grants, Prizes, and Awards in chapter 2. See Scholarship and Fellowship Grants in chapter 3.

See chapter 9.

What is the tax rate on my income subject to U.S. tax?

See chapter 4.

I moved to the United States this year. Can I deduct my moving expenses on my U.S. return?

See Deductions in chapter 5.

Can I claim exemptions for my spouse and children?

See Exemptions in chapter 5.

I pay income taxes to my home country. Can I get credit for these taxes on my U.S. tax return?

See Tax Credits and Payments in chapter 5.

What forms must I file and when and where do I file them?

See chapter 7.

How should I pay my U.S. income taxes?

See chapter 8.

Am I eligible for any benefits under a tax treaty?

See Income Entitled to Tax Treaty Benefits in chapter 8. See chapter 9.

Are employees of foreign governments and international organizations exempt from U.S. tax?

See chapter 10.

Is there anything special I have to do before leaving the United States?

See chapter 11.

See Expatriation Tax in chapter 4.