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.
References in periodicals archive ?
This can be changed by a treaty (IRC section 7701[b][5][E][ii] and Publication 519).
International students from the following countries must also file statements (Appendix A, Publication 519) along with Form 8233 to claim a treaty exemption from withholding of tax on compensation for personal services (services as an employee)--
International students are usually not permitted to work for a salary or wage or to engage in business in the United States (IRS Publication 519).