Resident Alien

Resident Alien means:
a person who has been admitted to permanent resident status but has not been granted citizenship. 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. Individuals are considered resident aliens if they meet either the Green Card Test or the Substantial Presence Test. Resident aliens are generally taxed on their worldwide income in the same manner as U.S. citizens. Resident aliens file Form 1040, U.S. Individual Income Tax Return. Former IRC (check if this IRC provision is current here) §§865 and 7701. Contrast nonresident alien.

U.S. and other Developed Countries International Tax Meaning

A person is said to be a resident alien of a country if he resides in that country but is a citizen of another country.

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