About Publication 519, U.S. Tax Guide for Aliens

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

Current revision

Recent developments

Other items you may find useful

Related

About Form 1040-C, U.S. Departing Alien Income Tax Return
About Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
About Form 1040-X, Amended U.S. Individual Income Tax Return
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
About Form 2063, U.S. Departing Alien Income Tax Statement
Page Last Reviewed or Updated: 27-Mar-2026