What is a nonresident alien for tax purposes?
There are several ways to define a nonresident alien (NRA) for tax purposes. Generally, any F-1 or J-1 full time student who has been in the U.S. for five calendar years or less is considered to be a nonresident alien for tax purposes. Any J-1 teacher/researcher who has been in the U.S. for two calendar years or less, out of the last six calendar years, is considered to be a nonresident alien for tax purposes. Generally, any other visa holder (e.g. H1-B) who is in the U.S. for less than 183 days during his/her first visit here, would be a nonresident alien for tax purposes in that year. Visits in the subsequent year count toward testing for tax residency status. The Glacier™ Online Tax Compliance System will make this determination using the information collected from each individual. Once you become a resident alien for tax purposes, you are subject to the same taxes as a U.S. citizen. A nonresident alien is taxed differently than a U.S. citizen or Resident Alien. For example, a nonre
