1. Home
  2. *All Help Topics
  3. What is a nonresident alien for tax purposes?
  1. Home
  2. Taxes
  3. What is a nonresident alien for tax purposes?

What is a nonresident alien for tax purposes?

A nonresident alien for tax purposes is a non-U.S. citizen who does not meet either the lawful permanent residence (”Green Card”) test or the Substantial Presence Test. A nonresident alien files a special tax form, pays tax only on U.S. source income, is subject to special rates, and may qualify for treaty exemptions.

Related articles:

Updated on September 30, 2021

Was this article helpful?

Cant’t find what you are looking for?
Sends us a message
Contact the KB Team