Table of Contents
For 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?|
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New rules for portfolio interest. 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. 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. 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. 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. 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. 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.
Photographs of missing children. 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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