Tax Status

The IRS defines a Non-resident alien for tax purposes as:

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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