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GLOSSARY · VISA-HOLDER FINANCE

Resident and nonresident alien (for tax)

The tax status of a non-citizen, separate from immigration status. A resident alien (green card or substantial presence) is taxed on worldwide income like a citizen; a nonresident alien is taxed mainly on US-source income, files Form 1040-NR and has different withholding and deductions.

Also called: tax resident, nonresident alien, NRA
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US tax residency checker →Am I a US tax resident this year?Nonresident spouse: §6013(g) election vs MFS/HoH →Should my nonresident spouse and I file jointly or separately?
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CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour Tax Status Is Not Your VisaCHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSCounting Days: the Substantial Presence Test and Form 8843QUICK ANSWERWhat is the substantial presence test?The substantial presence test is the IRS day count that decides whether someone who is not a US citizen or green-card holder is taxed as a US resident. You meet it with at least 31 days in the US this year and at least 183 days when you add all of this year's days, a third of last year's and a sixth of the year before's.
RELATED TERMS
Substantial presence testNonresident spouse election (§6013(g))
SOURCES
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