What is IRS Publication 519?

IRS publication 519 is the U.S. Tax Guide for Aliens. It is used in the preparation of tax returns for both resident and non-resident aliens. For the purposes of taxes, an alien is defined as someone who is not a U.S. citizen.

IRS publication 519 helps individuals determine their status as either a resident or a non-resident alien. In addition, the publication gives comprehensive information on how to file tax returns as an alien.

Another useful publication for non-citizens is Notice 1392, the Supplemental Form W-4 Instructions for Non-Resident Aliens, which gives non-resident aliens special instructions on how to complete Form W-4, the Employee's Withholding Allowance Certificate.