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taxmap/pubs/p519-000.htm#en_us_publink1000222066
Publication 519

 
U.S. Tax Guide 
for Aliens

For Use in Tax Year 2013
rule

Future Developments(p1)


For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www.irs.gov/pub519.

taxmap/pubs/p519-000.htm#en_us_publink1000177215Introduction

For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return. Resident aliens generally are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States.
The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens are generally treated the same as U.S. citizens and can find more information in other IRS publications.
Table A, Where To Find What You Need To Know About U.S. Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion.
Answers to frequently asked questions are presented in the back of the publication.

Table A. Where To Find What You Need To Know About U.S. Taxes

Commonly Asked QuestionsWhere To Find The Answer
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?
I am a resident alien and my spouse is a nonresident alien. Are there special rules for us?
Is all my income subject to U.S. tax?
Is my scholarship subject to U.S. tax?
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?
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?
taxmap/pubs/p519-000.htm#en_us_publink10003087

Comments and suggestions.(p2)

For Use in Tax Year 2013
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We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can send us comments from www.irs.gov/formspubs/. Click on "More Information" and then on "Comment on Tax Forms and Publications."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p519-000.htm#en_us_publink1000268569
Ordering forms and publications.(p2)
Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


taxmap/pubs/p519-000.htm#en_us_publink1000268570
Tax questions.(p2)
If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

What's New(p2)


taxmap/pubs/p519-000.htm#en_us_publink1000268493
Personal exemption increased.(p2)
For tax years beginning in 2013, the personal exemption amount is increased to $3,900.
taxmap/pubs/p519-000.htm#en_us_publink1000299248
U.S. real property interest.(p2)
Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. The provision has been extended through 2013. The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U.S. real property interest will continue to apply to any distribution from a RIC in 2013. Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. See Qualified investment entities under U.S. Real Property Interest.
taxmap/pubs/p519-000.htm#en_us_publink1000299250
Interest-related dividends and short-term capital gain dividends received from mutual funds.(p3)
The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. These provisions have been extended through 2013. The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation).
taxmap/pubs/p519-000.htm#en_us_publink1000299251
Multi-level marketing.(p3)
Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. See Multi-level marketing under Personal Services in chapter 2.
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Additional Medicare Tax.(p3)
For 2013, you may be required to pay Additional Medicare Tax. Also, you may need to report Additional Medicare Tax withheld by your employer. For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. For more information on Additional Medicare Tax, go to IRS.gov and enter "Additional Medicare Tax" in the search box.

Reminders(p3)


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Refunds of certain withholding tax delayed.(p3)
Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Allow up to 6 months for these refunds to be issued.
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Third party designee.(p3)
You can check the "Yes" box in the "Third Party Designee" area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Also, the authorization can be revoked. See your income tax return instructions for details.
taxmap/pubs/p519-000.htm#en_us_publink1000222112
Change of address. (p3)
If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address.
taxmap/pubs/p519-000.htm#en_us_publink1000222113
Photographs of missing children.(p3)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.