Nonresident Alien

Nonresident Alien means:
an alien who is not a lawful permanent resident of the United States during the calendar year, does not meet the requirements of the substantial presence test, and does not elect to be treated as a resident alien. If the taxpayer is a nonresident alien during any part of the year, the taxpayer cannot qualify for head of household filing status even though he or she may meet all of the other rules for the filing status. For federal tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and as resident aliens. Individual are considered nonresident aliens if they do not qualify as resident aliens. Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Nonresident aliens file Form 1040 NR, U. S. Nonresident Alien Income Tax Return. A nonresident alien is taxed on all effectively connected income as though he or she were a U.S. citizen. Other U.S.-source income is taxed at a flat 30% rate. Former IRC (check if this IRC provision is current here) §871.

U.S. Tax Meaning

NON-RESIDENT ALIEN – A non-resident individual who is not a citizen or national of the taxing jurisdiction.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.