Why is the Web page relevant to both resident aliens and U.S. citizens?
Resident aliens are taxed in the same manner as U.S. citizens. Note: “Resident alien” is a tax term, not an immigration term, and refers to foreign nationals who either have a green card or meet the “substantial presence test” described by the Internal Revenue Service (IRS) (see Publication 519). All other foreign nationals are classified as nonresident aliens.