Publication 519 - Internal Revenue Service 2023-2024

2021 Publication 519 - Internal Revenue Service: What You Should Know

S. Territory or possession. The U.S. Tax Guide provides general information about all the U.S. taxes that are imposed on a taxpayer, regardless of the taxpayer's U.S. source income or whether the taxpayer is a resident alien. The U.S. Tax Guide also provides information about filing your taxes under the laws of the different countries where you live and work. IRS Publication 519 or the U.S. Tax Guide For Aliens includes information about the U.S. tax code, the laws that apply to individual and business return filings, filing requirements, and international tax issues. The U.S. Tax Guide for Aliens — Investopedia About this publication, United States tax guide for aliens: In tax terms, “resident alien” means an individual who is not a U.S. citizen or who was a U.S. resident for an uninterrupted period of not less than 183 months; or In tax terms, “nonresident alien” means an individual who, for the tax year ending on or before the due date for filing his or her return of tax under this title for the taxable year of such individual, was not a citizen or was a resident alien for an uninterrupted period of not less than 1 year.

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