Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?
The Alien Information Collection Form collects the information necessary to determine the U.S. tax residency status of a non-U.S. citizen. For directions on how to fill the AICF Form, click here.The Alien Information Collection Form must be completed by all non-U.S. citizen payees before the time of payment regardless of the payment method (i.e., Payroll, Demand Check System or Student Information System). When requesting a payment to any individual, the department must determine whether the individual is a U.S. citizen or permanent resident; if not, the individual must complete the Alien Information Collection Form. The Substantial Presence Test The substantial presence test is a method used by the IRS to determine an individual’s U.S. tax residency each year. An individual meets the substantial presence test if he or she is physically present in the United States for 183 days taking into account, (i) all of the days present in the U.S. during the current calendar year, (ii) one-third
Related Questions
- What if I no longer qualify as an exempt individual are there other ways I may be considered a nonresident alien for tax purposes?
- What is the difference between a resident alien for tax purposes and a nonresident alien for tax purposes?
- What is the difference between "nonresident" and "resident" alien for tax purposes?
