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IRS.gov Website
taxmap/pubs/p519-000.htm#en_us_publink1000222066
Publication 519

 
U.S. Tax Guide 
for Aliens

For Use in Tax Year 2017
rule

Future Developments(p1)

For Use in Tax Year 2017
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For the latest information about developments related to Pub. 519, such as legislation enacted after it was published, go to IRS.gov/Pub519.

taxmap/pubs/p519-000.htm#en_us_publink1000177215Introduction

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. Resident aliens generally are taxed on their worldwide income, the same as U.S. 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 States.

Table A. Where To Find What You Need To Know About U.S. Taxes

Commonly Asked QuestionsWhere To Find The Answer
Am I a nonresident alien or resident alien?See chapter 1.
Can I be a nonresident alien and a resident alien in the same year?
I am a resident alien and my spouse is a nonresident alien. Are there special rules for us?
Is all my income subject to U.S. tax?
Is my scholarship subject to U.S. tax?
What is the tax rate on my income subject to U.S. tax?See chapter 4.
I moved to the United States this year. Can I deduct my moving expenses on my U.S. return?See Deductions in chapter 5.
Can I claim exemptions for my spouse and children?See Exemptions in chapter 5.
I pay income taxes to my home country. Can I get credit for these taxes on my U.S. tax return?See Tax Credits and Payments in chapter 5.
What forms must I file and when and where do I file them?See chapter 7.
How should I pay my U.S. income taxes?See chapter 8.
Am I eligible for any benefits under a tax treaty?
Are employees of foreign governments and international organizations exempt from U.S. tax?See chapter 10.
Is there anything special I have to do before leaving the United States?
The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Resident aliens are generally treated the same as U.S. citizens and can find more information in other IRS publications.
Table A, Where To Find What You Need To Know About U.S. Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion.
Answers to frequently asked questions are presented in the back of the publication.
taxmap/pubs/p519-000.htm#en_us_publink100025942

Comments and suggestions.(p2)

For Use in Tax Year 2017
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We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/FormComments.
Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 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 products.
taxmap/pubs/p519-000.htm#en_us_publink100025943
Ordering forms and publications.(p2)
Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
taxmap/pubs/p519-000.htm#en_us_publink100025944
Tax questions.(p2)
If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

What's New(p2)

For Use in Tax Year 2017
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taxmap/pubs/p519-000.htm#en_us_publink100077933
Disaster tax relief.(p2)
Disaster tax relief was enacted for those impacted by Hurricane Harvey, Irma, or Maria, and residents of the California Wildfire Disaster Area, including provisions that may allow you to calculate your casualty and theft losses differently for 2017. Also, certain nonresident aliens may be allowed to calculate their standard deduction differently for 2017, or elect to amend their original 2016 tax return to take a different standard deduction amount. See the relevant discussion under Itemized Deductions in chapter 5, later.
taxmap/pubs/p519-000.htm#en_us_publink100078170
Additional disaster tax relief provisions.(p2)
See Pub. 976, Disaster Relief, for information about other disaster tax relief provisions that are not covered in this publication. Also go to IRS.gov/DisasterTaxRelief.
taxmap/pubs/p519-000.htm#en_us_publink100078020
New tax rates for 2018.(p2)
For tax years beginning after December 31, 2017, and before January 1, 2026, the maximum tax rate for individuals has decreased from 39.6% to 37%.
taxmap/pubs/p519-000.htm#en_us_publink100078232
Individual taxpayer identification number (ITIN) renewal.(p2)
You may need to renew your ITIN. For more information, see Expired ITIN under Identification Number in chapter 5.
taxmap/pubs/p519-000.htm#en_us_publink1000268493
Personal exemption.(p2)
For tax years beginning in 2017, the personal exemption amount is $4,050.
Beginning in 2018, and continuing through 2025, you cannot take a deduction for a personal exemption for yourself, your spouse, or your dependents.

Reminders(p3)

For Use in Tax Year 2017
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taxmap/pubs/p519-000.htm#en_us_publink100019375
Multilevel marketing.(p3)
Clarification regarding the characterization and source of income received 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 Multilevel marketing under Personal Services in chapter 2.
taxmap/pubs/p519-000.htm#en_us_publink100019377
Additional Medicare Tax.(p3)
You may be required to pay Additional Medicare Tax. Also, you may need to report Additional Medicare Tax withheld by your employer. For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. For more information on Additional Medicare Tax, go to IRS.gov and enter "Additional Medicare Tax" in the search box.
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Premium tax credit.(p3)
You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Health Insurance Marketplace. See Form 8962 and the Instructions for Form 8962 for more information.
taxmap/pubs/p519-000.htm#en_us_publink100051227
Advance payments of the premium tax credit.(p3)
Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance 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 8962.
taxmap/pubs/p519-000.htm#en_us_publink100051228
Form 1095-A.(p3)
If you, your spouse, or a dependent 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 premium tax credit. If you did not receive a Form 1095-A, contact the Marketplace.
taxmap/pubs/p519-000.htm#en_us_publink1000299247
Refunds of certain withholding tax delayed.(p3)
Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Allow up to 6 months for these refunds to be issued.
taxmap/pubs/p519-000.htm#en_us_publink1000222111
Third-party designee.(p3)
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 transcripts related to your return. Also, the authorization can be revoked. See your income tax return instructions for details.
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Change of address. (p3)
If you change your mailing address, be sure to notify the IRS using Form 8822.
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Child tax credit (CTC), Earned income credit (EIC), and American opportunity tax credit (AOTC). (p3)
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. Your preparer must complete the columns corresponding to the CTC and EIC.
taxmap/pubs/p519-000.htm#en_us_publink100077945
Refunds for returns that claim the additional child tax credit (ACTC) or earned income tax credit (EITC). (p3)
If you are claiming the ACTC or EITC on your 2017 return, and you expect a refund, it will not be issued before February 15, 2018. For more information, go to IRS.gov/For-Tax-Pros/New-Federal-Tax-Law-May-Affect-Some-Refunds-Filed-in-Early-2017.
taxmap/pubs/p519-000.htm#en_us_publink100077946
U.S. real property interest.(p3)
The Protecting Americans from Tax Hikes Act 2015 (P.L. 114-113) made substantial changes to the treatment of dispositions and distributions of U.S. real property interests. See Tax Withheld on Real Property Sales, later.
taxmap/pubs/p519-000.htm#en_us_publink1000222113
Photographs of missing children.(p3)
The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs 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 child.