DEFINITION of 'IRS Publication 519 - U.S. Tax Guide For Aliens'

A document published by the Internal Revenue Service (IRS) that details the tax procedures for aliens - individuals that are not citizens of the United States. Not all aliens are subject to U.S. taxes. Resident aliens, those who have been in the country for a defined period of time, are subject to taxation on their worldwide income just as citizens are. Non-resident aliens are only taxed on income earned within the United States, as well as on certain types of international income.

BREAKING DOWN 'IRS Publication 519 - U.S. Tax Guide For Aliens'

The most important aspect of IRS Publication 519 is its definition of a taxpayer's status as either a non-resident alien or a resident alien using the Substantial Presence Test, as the applicable tax rules are based on that status. Tax payers may also be considered as dual-resident aliens, and should also determine the tax status of any spouse.

  1. Resident Alien

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  5. Alien Insurer

    An insurer that is formed following the laws of one country and ...
  6. Worldwide Income

    The aggregation of a taxpayer's domestic and foreign income. ...
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