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Publication 515 Additional Publications You May Find Useful

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. This publication will help you determine your status and give you information you will need to file your U.S. tax return.

Publication 901, U.S. Tax Treaties
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 Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically
Revenue Procedure 2012-36 provides the specifications for filing Form 1042-S with IRS electronically through the IRS Filing Information Returns Electronically (FIRE) system.

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.

Page Last Reviewed or Updated: 30-Aug-2016