The U.S. IRS has published an updated version of the U.S. Tax Guidance for Aliens (Publication 519), which is dated 25 February 2019 and is for use in preparing 2018 returns. For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. The publication helps aliens determine their status and provides information needed to file a U.S. tax return. Resident aliens generally are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their income from sources within the United States and...