Publication 519 (2025), U.S. Tax Guide for Aliens
Publication 519 is an Internal Revenue Service guide to U.S. federal income tax rules for nonresident and resident aliens. For a U.S. citizen connected to a foreign trust or foreign accounts, it provides context on how the IRS describes resident alien treatment and identifies where broader U.S. citizen guidance is found.
Scope of Publication 519
The Internal Revenue Service issued Publication 519 as a guide to determining alien tax status and preparing a U.S. income tax return. It explains that an alien for tax purposes is an individual who is not a U.S. citizen, and classifies aliens as nonresident or resident aliens.[1]
Its subject matter includes residency status, income sourcing and taxation, deductions, credits, return filing, payments, treaty benefits, and rules affecting employees of foreign governments and international organizations. The guide states that its coverage of resident aliens is less extensive than its coverage of nonresident aliens, and points readers to other IRS publications for additional material on resident alien treatment.[1]
The publication also describes its limits. Estate and gift tax matters are outside its scope, although it directs readers to IRS material on those subjects.[1]
The official text is available through the IRS Publication 519 page. The guide itself also points to IRS.gov/Forms for other publications and tax forms.[1]
Residency and income rules described
The guide defines a resident alien for income tax purposes through the green card test or the substantial presence test, while an alien who does not meet either test is generally classified as a nonresident alien. It also explains dual status when a person is a nonresident alien and resident alien during the same year, and discusses treaty residence rules.[1]
The treatment of income differs by status. Resident aliens are generally taxed on worldwide income in the same manner as U.S. citizens. Nonresident aliens are taxed on income from U.S. sources and certain income connected with a U.S. trade or business.[1]
For resident aliens, the guide says income from inside and outside the United States is reported on a U.S. tax return. For nonresident aliens, it explains how source and connection to a U.S. trade or business affect the federal income tax rules.[1]
The publication's table of contents and chapters also cover tax rates, filing procedures, tax credits and payments, and treaty benefits.
Relevance to U.S. citizens with foreign connections
Publication 519 does not set out a dedicated reporting regime for a U.S. citizen's foreign trust or foreign accounts. It identifies its audience through the distinction that an alien is not a U.S. citizen, and directs resident aliens to other IRS publications because they are generally treated like citizens for income tax purposes.[1]
Publication 519 provides U.S. citizens with context on alien tax status and the income tax treatment of resident and nonresident aliens. Its scope does not extend to U.S. citizens' reporting obligations for foreign trusts or accounts.[1]
The publication's index refers to Form 8938 in its chapter on return filing and related forms.
Related reading
IRS Foreign Trust Reporting Requirements covers the separate IRS foreign trust reporting topic. 26 U.S.C. § 679, foreign trusts with U.S. beneficiaries explains a foreign trust ownership rule, and 26 U.S.C. § 6048, Foreign trust information covers section 6048 information reporting. Publication 901 (09/2024), U.S. Tax Treaties provides related information on tax treaties.
Questions and answers
Who issued Publication 519?
The Internal Revenue Service issued Publication 519 as a U.S. tax guide for aliens. It presents federal income tax information for nonresident and resident alien categories.[1]
How does the guide distinguish resident and nonresident aliens?
It says a resident alien generally meets either the green card test or the substantial presence test. An alien who does not meet either test is generally treated as a nonresident alien.[1]
Does Publication 519 explain foreign trust reporting for U.S. citizens?
The publication does not provide a dedicated explanation of U.S. citizen reporting for foreign trusts. Its focus is the federal income tax treatment of nonresident and resident aliens.[1]
What does the guide say about resident alien income?
Resident aliens are generally taxed on worldwide income in the same way as U.S. citizens. The guide says they report income from sources inside and outside the United States on a U.S. return.[1]
Where can the official text be found?
The official publication is available from the IRS through its Publication 519 page. The guide also references IRS.gov/Forms as a location for other IRS publications and forms.[1]
Related resources
Related glossary terms
- Section 679: Section 679 addresses certain transfers by U.S. persons to foreign trusts. It treats some property transfers as ownership when the trust has a U.S. beneficiary.
- Section 6048: Section 6048 sets information reporting rules for certain foreign trusts. Its parts cover notice of events, U.S. owner duties and beneficiary distributions.
- U.S. owner of a foreign trust: The Form 3520 instructions define a U.S. owner as a person treated as owning trust assets under grantor trust rules. Ownership can apply to part of a trust.
Related articles and guides
- Publication 901 (09/2024), U.S. Tax Treaties: Publication 901 is an IRS quick reference to U.S. income tax treaties, their treatment of selected income, and where a U.S. citizen can find treaty texts.
- IRS Foreign Trust Reporting Requirements: An IRS reference page on foreign trust reporting, income tax rules, Forms 3520 and 3520-A, and related U.S. reporting for citizens and other U.S. persons.
- Malta trust taxation and U.S. reporting: Malta summarizes trust tax treatment and administrative obligations for a trust with at least one Malta-resident trustee, and IRS forms for U.S. persons.
Related pages
Sources and data notes
- U.S. Government, U.S. Tax Guide for Aliens. https://www.irs.gov/publications/p519. Retrieved .
Dates in this block record when each source was read for this page.