Publication 515 Additional Publications You May Find Useful

About Publication 519

Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns. 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.

About Publication 901

Information about Publication 901, U.S. Tax Treaties, including recent updates. This publication will tell you whether a tax treaty between the United States 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

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.