U.S. Tax Guide for Aliens - Publication 519 - For use in preparing 2021 Returns

Oct 2, 2026

U.S. Tax Guide for Aliens (Publication 519) supports 2021 tax return preparation by defining “alien” for tax purposes and distinguishing nonresident aliens from resident aliens. It explains how residency affects taxation scope, highlights what income is generally subject to U.S. tax, and directs readers to key topics including exclusions, dual-status tax years, filing requirements, and how to pay tax. It also covers tax treaty benefits, employees of foreign governments, departing aliens, and ways to get tax help.

LanguageEnglish

CategoryExam

FormatPDF

Pages68

Reading Time2 h 51 min

AccessFree to download

Introduction

What's New

Reminders

Chapter 1. Nonresident Alien or Resident Alien?

Chapter 2. Source of Income

Chapter 3. Exclusions From Gross Income

Chapter 4. How Income of Aliens Is Taxed

Chapter 5. Figuring Your Tax

Chapter 6. Dual-Status Tax Year

Chapter 7. Filing Information

Chapter 8. Paying Tax Through Withholding or Estimated Tax

Chapter 9. Tax Treaty Benefits

Chapter 10. Employees of Foreign Governments and International Organizations

Chapter 11. Departing Aliens and the Sailing or Departure Permit

Chapter 12. How To Get Tax Help

Appendix A—Tax Treaty Exemption Procedure for Students

Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers

Index

Department of the Treasury Internal Revenue Service Publication 519 Cat. No. 15023T U.S. Tax Guide for Aliens For use in preparing 2021 Returns | | | | --- | --- | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)
• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)
• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)
• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) | | Contents
Introduction . . . . . . . . . . . . . . . . . . 1
What's New . . . . . . . . . . . . . . . . . . 2
Reminders . . . . . . . . . . . . . . . . . . . 3
Chapter 1. Nonresident Alien or
Resident Alien? . . . . . . . . . . . . . 3
Chapter 2. Source of Income . . . . . . 10
Chapter 3. Exclusions From
Gross Income . . . . . . . . . . . . . 15
Chapter 4. How Income of Aliens
Is Taxed . . . . . . . . . . . . . . . . 17
Chapter 5. Figuring Your Tax . . . . . . 24
Chapter 6. Dual-Status Tax Year . . . . 32
Chapter 7. Filing Information . . . . . . 34
Chapter 8. Paying Tax Through
Withholding or Estimated Tax . . . 38 Chapter 9. Tax Treaty Benefits . . . . . 45
Chapter 10. Employees of Foreign Governments and International
Organizations . . . . . . . . . . . . . 48
Chapter 11. Departing Aliens and the Sailing or Departure
Permit . . . . . . . . . . . . . . . . . . 49
Chapter 12. How To Get Tax Help . . . 52
Appendix A—Tax Treaty Exemption
Procedure for Students . . . . . . . 57
Appendix B—Tax Treaty Exemption Procedure for Teachers and
Researchers . . . . . . . . . . . . . . 61
Index . . . . . . . . . . . . . . . . . . . . . 66 | | --- | | Future Developments
For the latest information about developments related to Pub. 519, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub519)[ ](go to IRS.gov/Pub519)[IRS.gov/Pub519](go to IRS.gov/Pub519) . | Introduction For tax purposes, an alien is an individual whois 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](your U.S. tax) return. Resident aliens are generally 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. The information in this publication is not as comprehensive for resident aliens as it is for Apr 20, 2022 Table A. Where To Find What You Need To Know About U.S. Taxes | Commonly Asked Questions | Where 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? | • See Dual-Status Aliens in chapter 1.
• See chapter 6. | | I am a resident alien and my spouse is a nonresident alien. Are there special rules for us? | • See Nonresident Spouse Treated as a Resident
in chapter 1.
• See Community Income in chapter 2. | | Is all my income subject [to U.S. tax?](to U.S. tax?) | • See chapter 2 .
• See chapter 3 . | | Is my scholarship subject [to U.S. tax?](to U.S. tax?) | • See Scholarships, Grants, Prizes, andAwards in chapter 2.
• See Scholarships and Fellowship Grants in chapter 3.
• See chapter 9. | | Would any U.S. estate or gift taxes apply to me, my estate, or an estate for which I am an executor, trustee, or representative? | See U.S. federal estate and gift tax in Reminders. | | 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 my spouse and/or children as dependents? | See Dependents in chapter 5. | | I pay

FAQs

How does the guide define an alien for U.S. tax purposes?

An alien is an individual who is not a U.S. citizen. The guide classifies aliens as nonresident aliens and resident aliens for tax purposes.

What difference does the guide describe between resident aliens and nonresident aliens?

Resident aliens are generally taxed on worldwide income like U.S. citizens. Nonresident aliens are taxed only on income from U.S. sources and certain income connected with a U.S. trade or business.

Where can readers find answers about tax treaty benefits and departing-related requirements?

Tax treaty benefits are addressed in Chapter 9, and departing aliens and the sailing or departure permit are covered in Chapter 11. The guide also notes where related frequently asked questions appear in the back of the publication.

Oct 2, 2026

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