For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. Publication 519 will help you determine your status and give you information you will need to file your U.S. tax return.
Current revision
Recent developments
Changes to 2023 Publication 519 -- 11-APR-2024
2023 Publication 519, update to chapter 4 -- 29-FEB-2024
Other items you may find useful
All revisions for Publication 519
Foreign agricultural workers on H-2A Visas
About Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
About Publication 463, Travel, Entertainment, Gift, and Car Expenses
About Publication 501, Dependents, Standard Deduction, and Filing Information