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1040nr ez Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 1040nr ez Tax questions. 1040nr ez What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. 1040nr ez irs. 1040nr ez gov/pub519. 1040nr ez Introduction For tax purposes, an alien is an individual who is not a U. 1040nr ez S. 1040nr ez citizen. 1040nr ez Aliens are classified as nonresident aliens and resident aliens. 1040nr ez This publication will help you determine your status and give you information you will need to file your U. 1040nr ez S. 1040nr ez tax return. 1040nr ez Resident aliens generally are taxed on their worldwide income, the same as U. 1040nr ez S. 1040nr ez citizens. 1040nr ez 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. 1040nr ez The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. 1040nr ez Resident aliens are generally treated the same as U. 1040nr ez S. 1040nr ez citizens and can find more information in other IRS publications. 1040nr ez Table A, Where To Find What You Need To Know About U. 1040nr ez S. 1040nr ez Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. 1040nr ez Answers to frequently asked questions are presented in the back of the publication. 1040nr ez Table A. 1040nr ez Where To Find What You Need To Know About U. 1040nr ez S. 1040nr ez Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. 1040nr ez Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. 1040nr ez See chapter 6. 1040nr ez I am a resident alien and my spouse is a nonresident alien. 1040nr ez Are there special rules for us? See Nonresident Spouse Treated as a Resident in chapter 1. 1040nr ez See Community Income in chapter 2. 1040nr ez Is all my income subject to U. 1040nr ez S. 1040nr ez tax? See chapter 2. 1040nr ez See chapter 3. 1040nr ez Is my scholarship subject to U. 1040nr ez S. 1040nr ez tax? See Scholarship Grants, Prizes, and Awards in chapter 2. 1040nr ez See Scholarship and Fellowship Grants in chapter 3. 1040nr ez See chapter 9. 1040nr ez What is the tax rate on my income subject to U. 1040nr ez S. 1040nr ez tax? See chapter 4. 1040nr ez I moved to the United States this year. 1040nr ez Can I deduct my moving expenses on my U. 1040nr ez S. 1040nr ez return? See Deductions in chapter 5. 1040nr ez Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. 1040nr ez I pay income taxes to my home country. 1040nr ez Can I get credit for these taxes on my U. 1040nr ez S. 1040nr ez tax return? See Tax Credits and Payments in chapter 5. 1040nr ez What forms must I file and when and where do I file them? See chapter 7. 1040nr ez How should I pay my U. 1040nr ez S. 1040nr ez income taxes? See chapter 8. 1040nr ez Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. 1040nr ez See chapter 9. 1040nr ez Are employees of foreign governments and international organizations exempt from U. 1040nr ez S. 1040nr ez tax? See chapter 10. 1040nr ez Is there anything special I have to do before leaving the United States? See chapter 11. 1040nr ez See Expatriation Tax in chapter 4. 1040nr ez Comments and suggestions. 1040nr ez We welcome your comments about this publication and your suggestions for future editions. 1040nr ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040nr ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr ez You can send us comments from www. 1040nr ez irs. 1040nr ez gov/formspubs/. 1040nr ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040nr ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr ez Ordering forms and publications. 1040nr ez Visit www. 1040nr ez irs. 1040nr ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040nr ez Internal Revenue Service 1201 N. 1040nr ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr ez If you have a tax question, check the information available on IRS. 1040nr ez gov or call 1-800-829-1040. 1040nr ez We cannot answer tax questions sent to either of the above addresses. 1040nr ez What's New Personal exemption increased. 1040nr ez For tax years beginning in 2013, the personal exemption amount is increased to $3,900. 1040nr ez U. 1040nr ez S. 1040nr ez real property interest. 1040nr ez Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 1040nr ez The provision has been extended through 2013. 1040nr ez The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 1040nr ez S. 1040nr ez real property interest will continue to apply to any distribution from a RIC in 2013. 1040nr ez Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. 1040nr ez See Qualified investment entities under U. 1040nr ez S. 1040nr ez Real Property Interest. 1040nr ez Interest-related dividends and short-term capital gain dividends received from mutual funds. 1040nr ez The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 1040nr ez These provisions have been extended through 2013. 1040nr ez The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). 1040nr ez Multi-level marketing. 1040nr ez Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. 1040nr ez See Multi-level marketing under Personal Services in chapter 2. 1040nr ez Additional Medicare Tax. 1040nr ez For 2013, you may be required to pay Additional Medicare Tax. 1040nr ez Also, you may need to report Additional Medicare Tax withheld by your employer. 1040nr ez For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. 1040nr ez For more information on Additional Medicare Tax, go to IRS. 1040nr ez gov and enter “Additional Medicare Tax” in the search box. 1040nr ez Reminders Refunds of certain withholding tax delayed. 1040nr ez Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. 1040nr ez Allow up to 6 months for these refunds to be issued. 1040nr ez Third party designee. 1040nr ez You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. 1040nr ez This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. 1040nr ez It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. 1040nr ez Also, the authorization can be revoked. 1040nr ez See your income tax return instructions for details. 1040nr ez Change of address. 1040nr ez . 1040nr ez If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. 1040nr ez Photographs of missing children. 1040nr ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr ez Prev Up Next Home More Online Publications
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.
LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.
The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.
Page Last Reviewed or Updated: 06-Mar-2014
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