taxmap/pubs/p519-000.htm#en_us_publink1000222066For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to
www.irs.gov/pub519.
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 Questions | Where 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?
|
|
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
Business Forms and Publications Branch
SE:W:CAR:MP:T:B
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.
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_publink1000268569Visit
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 61705-6613If 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.
taxmap/pubs/p519-000.htm#en_us_publink1000268493Personal exemption increased.
(p2)For tax years beginning in 2012, the personal exemption amount is increased to $3,800.
New rules for portfolio interest.
(p2)The rules determining whether interest is considered portfolio interest have changed for obligations issued after March 18, 2012. Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio
interest.
U.S. real property interest.
(p3)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. See
Qualified investment entities
under
U.S. Real Property Interest.
Interest-related dividends and short-term capital gain dividends received from mutual
funds.
(p3)The exemption from withholding 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.
Partnership withholding rate on effectively connected income.
(p3)The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code. For 2013, that rate has increased to 39.6%. See
Tax Withheld on Partnership Income, later, for exceptions.
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.
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.
If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of
Address.
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.
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