Nonresident Aliens

Resident aliens are subject to income tax withholding the same as U.S. citizens on their salaries, wages, bonuses, or other pay for personal services ("wages" ). Special rules apply to wages received by nonresident aliens. See Pub 901, U.S. Tax Treaties,and Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

The residency status assigned to an alien individual by the IRS for income tax purposes is not always the same as the status assigned by the U.S. Citizenship and Immigration Services (USCIS) for immigration purposes. Under the Internal Revenue Code, an individual is considered a resident alien for U.S. tax purposes if they are not a citizen or national of the United States and meet either the "green card test" or the "substantial presence test" for the calendar year (January 1 - December 31).

An individual will meet the green card test if they are a lawful permanent resident of the United States at any time during the calendar year.

An individual will meet the substantial presence test if they have been physically present in the United States for at least 31 days during the current calendar year, AND for at least "183 days" (as specifically described below) during the three-year period that includes the current year and the two immediately preceding years.