2020 Publication 519 - IRS tax forms

1 's 1. Nonresident alien or Resident alien ?..3 Chapter 2. Source of 3. Exclusions From Gross 4. How Income of Aliens Is 5. Figuring Your 6. Dual-Status Tax 7. Filing 8. Paying Tax Through Withholding or Estimated Tax ..39 Chapter 9. Tax Treaty 10. Employees of Foreign Governments and International 11. Departing Aliens and the Sailing or Departure 12. How To Get Tax A Tax Treaty Exemption Procedure for B Tax Treaty Exemption Procedure for Teachers and DevelopmentsFor the latest information about developments related to Pub. 519, such as legislation enacted after it was published, go to tax purposes, an alien is an individual who is not a 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 tax return.

2 Resident aliens generally are taxed on their worldwide income, the same as citizens. Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United of the TreasuryInternal Revenue ServicePublication 519 Cat. No. Tax Guidefor AliensFor use in preparing2017 ReturnsGet forms and other information faster and easier at: (English) (Espa ol) ( ) ( ) (Pусский) (Ti ngVi t) Userid: CPMS chema: tipxLeadpct: 100%Pt. size: 8 Draft Ok to PrintAH XSL/XMLF ileid: .. tions/P519/2017/A/XML/Cycle06/source(Ini t. & Date) _____Page 1 of 67 13:42 - 28-Feb-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before 28, 2018 Table A. Where To Find What You Need To Know About TaxesCommonly Asked QuestionsWhere To Find The AnswerAm I a nonresident alien or resident alien ?

3 See chapter I be a nonresident alien and a resident alien in the same year?See Dual-Status Aliens in chapter chapter am a resident alien and my spouse is a nonresident alien . Are there special rules for us?See Nonresident Spouse Treated as a Residentin chapter Community Income in chapter all my income subject to tax?See chapter chapter my scholarship subject to tax?See Scholarships, Grants, Prizes, and Awards in chapter Scholarships and Fellowship Grants in chapter chapter is the tax rate on my income subject to tax?See chapter moved to the United States this year. Can I deduct my moving expenses on my return?See Deductions in chapter I claim exemptions for my spouse and children?See Exemptions in chapter pay income taxes to my home country. Can I get credit for these taxes on my tax return?See Tax Credits and Payments in chapter forms must I file and when and where do I file them?

4 See chapter should I pay my income taxes?See chapter I eligible for any benefits under a tax treaty?See Income Entitled to Tax Treaty Benefits in chapter chapter employees of foreign governments and international organizations exempt from tax?See chapter there anything special I have to do before leaving the United States? See chapter Expatriation Tax in chapter information in this Publication is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens are gener-ally treated the same as citizens and can find more information in other IRS A, Where To Find What You Need To Know About Taxes, provides a list of ques-tions and the chapter or chapters in this publi-cation where you will find the related to frequently asked questions are presented in the back of the and suggestions. We welcome your comments about this Publication and your suggestions for future can send us comments through you can write to:Internal Revenue ServiceTax forms and Publications1111 Constitution Ave.

5 NW, IR-6526 Washington, DC 20224 Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and publications. Visit to download forms and publications. Otherwise, you can go to to order current and prior-year forms and instructions. Your order should arrive within 10 business questions. If you have a tax question not answered by this Publication , check and How To Get Tax Help at the end of this 's NewDisaster tax relief. Disaster tax relief was enacted for those impacted by Hurricane Har-vey, Irma, or Maria, and residents of the Califor-nia Wildfire Disaster Area, including provisions that may allow you to calculate your casualty and theft losses differently for 2017. Also, cer-tain nonresident aliens may be allowed to cal-culate their standard deduction differently for 2017, or elect to amend their original 2016 tax return to take a different standard deduction amount.

6 See the relevant discussion under Itemized Deductions in chapter 5, disaster tax relief provisions. See Pub. 976, Disaster Relief, for information about other disaster tax relief provisions that are not covered in this Publication . Also go to tax rates for 2018. For tax years begin-ning after December 31, 2017, and before Jan-uary 1, 2026, the maximum tax rate for individu-als has decreased from to 37%.Individual taxpayer identification number (ITIN) renewal. You may need to renew your ITIN. For more information, see Expired ITIN under Identification Number in chapter exemption. For tax years beginning in 2017, the personal exemption amount is $4, in 2018, and continuing through 2025, you cannot take a deduction for a per-sonal exemption for yourself, your spouse, or your 2 of 67 Fileid: .. tions/P519/2017/A/XML/Cycle06/source13:4 2 - 28-Feb-2018 The type and rule above prints on all proofs including departmental reproduction proofs.

7 MUST be removed before 2 Publication 519 (2017)RemindersMultilevel marketing. Clarification regarding the characterization and source of income re-ceived from multilevel marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. See Multile-vel marketing under Personal Services in chap-ter Medicare Tax. You may be re-quired to pay Additional Medicare Tax. Also, you may need to report Additional Medicare Tax withheld by your employer. For more infor-mation, see Additional Medicare Tax under So-cial Security and Medicare Taxes and Self-Em-ployment Tax in chapter 8. For more information on Additional Medicare Tax, go to and enter Additional Medicare Tax in the search tax credit. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insur-ance through the Health Insurance Market-place.

8 See form 8962 and the Instructions for form 8962 for more payments of the premium tax credit. Advance payments of the premium tax credit may have been made to the health in-surer to help pay for the insurance coverage of you, your spouse, or your dependent. If ad-vance payments of the premium tax credit were made, you must file a 2017 tax return and form 8962. If you enrolled someone who is not claimed as a dependent on your tax return or for more information, see the Instructions for form 1095-A. If you, your spouse, or a de-pendent enrolled in health insurance through the Marketplace, you should have received a form 1095-A. If you receive a form 1095-A for 2017, save it. It will help you figure your pre-mium tax credit. If you did not receive a form 1095-A, contact the of certain withholding tax delayed. Refund requests for tax withheld and reported on form 1042-S, form 8288-A, or form 8805 may require additional time for processing.

9 Al-low up to 6 months for these refunds to be designee. You can check the Yes box in the Third-Party Designee area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. It also allows your designee to perform certain actions such as asking the IRS for copies of notices or tran-scripts related to your return. Also, the authori-zation can be revoked. See your income tax re-turn instructions for of address. If you change your mail-ing address, be sure to notify the IRS using form tax credit (CTC), Earned income credit (EIC), and American opportunity tax credit (AOTC). If you are claiming the CTC, EIC, or AOTC on your 2017 return, and you had a paid preparer, form 8867 must be attached to the return.

10 Your preparer must complete the columns corresponding to the CTC and for returns that claim the addi-tional child tax credit (ACTC) or earned in-come tax credit (EITC). If you are claiming the ACTC or EITC on your 2017 return, and you expect a refund, it will not be issued before Feb-ruary 15, 2018. For more information, go to real property interest. The Protecting Americans from Tax Hikes Act 2015 ( 114-113) made substantial changes to the treatment of dispositions and distributions of real property interests. See Tax Withheld on Real Property Sales, of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children (NCMEC). Pho-tographs of missing children selected by the Center may appear in this Publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a alien or Resident alien ?