The IRS defines a Non-resident alien for tax purposes as:
- Someone who does not have a green card (permanent resident), or
- An individual who does not satisfy the substantial presence test
- For more information, see IRS Publication 519, U.S. Tax Guide for Aliens
Unlike U.S. citizens, non-resident aliens are ONLY taxed on U.S. Source income.
The IRS defines a Resident alien for tax purposes as:
- A person who possesses a green card, or
- Someone who has satisfied the substantial presence test
A resident alien is subject to the same tax withholding and reporting requirements as a U.S. citizen or Permanent Resident, including taxation on worldwide income.
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