An non-resident alien is someone living in the United States that isn't a US Citizen, who doesn't have a green card, and does not pass the Substantial Presence Test. Determining if someone is a non-resident alien, for tax purposes, can be daunting because there are many types of residency in the United States. However, following the simple steps below can clarify this important dilemma come tax time.
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Difficulty:
Easy
Instructions
1
Take the Substantial Presence Test. Counting how many days you've been present in the United States determines if you are a non-resident alien. If, for at least 183 days during a 3-year period including the current year, you have been in the United States you are not a non-resident alien.
2
Determine if you have a green card. If you do, you are not a non-resident alien.
3
Conclude that you are not a United States citizen, and that you have a tax home in another country. If you can prove that you are from another country, have spent most of your time there and officially call it home (among other criteria) you are a non-resident alien.
4
Decide if you are an exempt individual. If you are an exempt individual, you are a non-resident alien. An exempt individual is someone who is exempt from taking the Substantial Presence Test. Foreign students and those people with F, J, M or Q Visas are exempt.
Tips & Warnings
Consult the IRS for more guidelines on how a non-resident alien is taxed. IRS Publication 519, U.S. Tax Guide for Aliens, is an informative publication.
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