Publication 515 Additional Publications You May Find Useful

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

Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns.

About Publication 901, U.S. Tax Treaties

Information about Publication 901, U.S. Tax Treaties, including recent updates. Publication 901 explains whether a tax treaty between the U.S. and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (PDF)

The purpose of this publication is to provide the specifications for electronic filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, with the Internal Revenue Service (IRS).

Publication 5124, FATCA XML v1.1 User Guide

This guide explains the information required to be included in each data element of the FATCA XML schema v1.1.