Nonresident Alien Law and Legal Definition
A nonresident alien is a person from a foreign country working in the US who does not pass either the "green card" or "substantial presence" residency test, but is subject to federal income tax on US source income.
Generally, students (F-1 or J-1 visa status) will not meet the substantial presence test until they have been in the USA for 5 calendar years and visiting teachers/researchers (J-1 visa status) will not meet the substantial presence test until they have been in the USA for 2 calendar years.
Resident aliens are taxed the same as an U.S. citizen, while significant differences in the withholding, reporting and tax laws apply to nonresident aliens.
Legal Definition list
Related Legal Terms
- Alien
- Alien Absconder
- Alien and Sedition Acts
- Alien Documentation, Identification and Telecommunications Card
- Alien Documentation, Identification and Telecommunications System
- Alien Employees
- Alien Registration Act
- Alien Registration Receipt Card
- Alien Son or Daughter
- Alien Species Prevention and Enforcement Act of 1992
