What is the Difference between a Nonresident Alien and a Resident Alien?
For income tax purposes, a nonresident alien (NRA) is a person who is not an U.S. citizen and who does not meet either the Green Card Test or the Substantial Presence Test (see IRS Pub 519). A resident alien is a person who is not an U.S. citizen and who does meet either the Green Card Test or the Substantial Presence Test. Resident aliens are generally taxed in the same manner as U.S. citizens, whereas nonresident aliens must adhere to stricter rules depending on the individual’s immigration status. Due to the complexity of determining an individual’s status for tax purposes, it is important to meet with the ITC to make that determination.
