Non Resident Alien In the United States, a foreigner who does not possess a green card and who has not been present in the United States for more than a certain number of days over a period of time. A non-resident alien is subject to a 30% tax ondividendsthat are taxable in the Uni...
This is known as the green card test because these aliens hold immigrant visas (also known as green cards). Substantial presence test. An alien is considered a resident alien if the individual meets the substantial presence test for the calendar year. Under this test, the individual must be ...