IRS Publication 513


DEFINITION of 'IRS Publication 513 '

A document published by the Internal Revenue Service that details tax requirements for workers earning an income in the United States who are non-resident aliens. Income earned in the United States is taxed regardless of citizenship status, although non-residents who do not earn income, such as tourists, or who do not conduct business do not have to file a return. If a worker in the United States earns income from abroad or has income exempt from U.S. taxes, that worker still has to file a return. Wages, rents, interest, dividends and income from business activities are subject to taxation.

BREAKING DOWN 'IRS Publication 513 '

Workers in the United States are considered non-resident aliens if they do not have a green card (not a lawful permanent resident) or if they do not pass the substantial presence test. However, non-resident aliens can seek to be treated as residents for a part of the year, meaning that someone can be both a non-resident alien and a resident during the same tax year. More information on this can be found in IRS Publication 519 (U.S. Tax Guide for Aliens).

  1. 183-Day Rule

    The 183-day rule is part of the "substantial presence test" used ...
  2. Dual-Status Taxpayer

    A taxpayer that has met the criteria to be both a resident and ...
  3. Alien

    Any person who is not a citizen of the country in which he or ...
  4. Internal Revenue Service - IRS

    A United States government agency that is responsible for the ...
  5. Resident Alien

    A foreigner who is a permanent resident of the country in which ...
  6. Nonresident Alien

    A non-U.S. citizen who doesn't pass the green card test or the ...
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