Publication 519

Publication 519

A form published by the IRS explaining tax rules applying to non-U.S. citizens who are subject to U.S. taxation. Aliens may be subject to special tax treatment, depending on, for example, whether or not they are legal residents of the United States. Publication 519 shows how this treatment works.
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For further information, including guidance for preparing a closer connection statement, obtain a copy of Publication 519, "U.