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.

2 519, 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 . 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.

3 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 ?

4 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.

5 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?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?

6 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.

7 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. 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.

8 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.

9 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.

10 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. 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.