An individual is classified as a resident alien of the U.S. for tax purposes if they meet either the green card test or the substantial presence test for the calendar year from Jan. 1 through Dec. 31. The green card test states that a person must either have a current green card or ...
Form 1040-NR, the U.S. Nonresident Alien Income Tax Return, is the tax form non-resident aliens must use to report their U.S. source income. Non-resident aliens are individuals who are not U.S. citizens and do not pass the green card test or the substantial presence test. This form ...
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...
For example, if you live in England and own a company that operates in the U.S., but you have not been to the U.S. for five years and don't have a green card, the income generated by the business will be subject to U.S. tax based on the applicable nonresident alien status. Ad...
If you do not have a green card, theInternal Revenue Service (IRS)determines residency based on the substantial presence test.12 Even if you do not reside in the U.S., you are still required tofile a tax returnif you earn income there. Non-residents fileform 1040-NRin such a case. ...