Alien(外国人)分为两种:Resident Alien (RA)和Non-Resident Alien (NRA)。这二者最重要的区别在于交税时会有不同的待遇。 这两种身份的区分很重要但是有点复杂,需要详细讨论一下。RA 的判定标准有两个,Green Card Test(绿卡测试)和 Substantial Presence Test(实际居住测试),只要满足其中一个测试就一定是 RA。
A resident alien is someone who is a permanent resident of the country in which they reside but who doesn't have citizenship. An individual must either have a current green card or have had one in the previous calendar year to fall into this classification in the United States. People can ...
is an identification cardattesting to the permanent resident status of an alien in the United States of America. Green card also refers to an immigration process of becoming a permanent resident. The green card serves as proof that its holder, ...
The first test is the "green card test."If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are co...
A nonresident alien is a classification assigned to a non-U.S. citizen, or foreign national, who doesn't pass the green card test or the substantial presence test. If a non-citizen currently has a green card or has had a green card in the past calendar year, he or she would pass th...
Resident Alien A non-citizen who has permission to live and work in a country on a permanent basis. In the United States, a resident alien is subject to the same taxation as an American citizen, but may takeforeign tax creditson taxes that are paid to the alien's home country. ...
The IRS will treat you as a resident if you are lawfully residing in the U.S.—meaning you have an alien registration card, which is more commonly known as the green card. However, even if you don’t possess a green card, you are still considered a resident if you are physically pres...
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...
Is a temporary resident a resident for tax purposes? If you are a nonresident alien (not a U.S. citizen), you are considered a resident taxpayer if you meet one of two tests: the green card test or the substantial presence test for the calendar year (January 1 – December 31). If ...
A non-resident alien is a foreigner who does not have a legal residency or a substantial presence in the United States.11For example, seasonal workers, visiting businesspeople, or those who commute across the border from Canada or Mexico are non-resident aliens. ...