Released Foreign Earned Income Exclusion Avoiding Irs Audits Of Form 2555 Read Online - For the latest information about developments related to Pub. 519, such as legislation enacted after it was published, go to IRS.gov/Pub519. For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of.