What does it mean to be a non resident alien?
Andrew Mclaughlin
Published Mar 04, 2026
A non-resident alien refers to a foreign national who resides in the United States and who has not passed the Substantial Presence Test (SPT) or Green Card Test (GCT) in the current calendar year.
Can a nonresident alien file the same taxes as a US citizen?
Resident aliens are subject to the same tax rules as US citizens, using the same tax forms. Nonresident aliens are subject to special rules and must file Form 1040 NR, U.S. Nonresident Alien Income Tax Return to report their income. Resident or Nonresident Alien? Green Card or Substantial Presence Test
How many nonresident aliens work in the US?
Each year, thousands of nonresident aliens are gainfully employed in the United States. Thousands more own rental property or earn interest or dividends from U.S. investments.
When does an alien become a US citizen?
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests: the green card test or the substantial presence test for the calendar year (January 1 – December 31). If you do not meet either the Green Card Test or the Substantial Presence Test, then you are a nonresident alien.
Who is a non permanent resident of the United States?
General Non -permanent resident aliens are nonUnited States citizens who are permitted to reside in the United States on a temporary basis and may have been granted authorization to work in the U.S. by the U.S. Citizenship & Immigration Services (USCIS).
When do you have to pay taxes as a non resident alien?
If an individual does not meet the requirements listed above, the taxpayer is considered a non-resident alien and is required to pay tax on the income earned in the United States if it exceeds the annual personal exemption amount.
What kind of documents do non resident aliens need?
For non-resident aliens, these documents may include: 1 Certificate of Naturalization 2 Unexpired Temporary Resident Card More …