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Nonresident aliens | Internal Revenue Service
Jan 10, 2025 A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
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2017 Publication 501
Jan 2, 2018 Nonresident aliens. If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different.
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Resident Alien or Non-Resident Alien for Tax Purposes
A non-resident alien for tax purposes is a person who is not a U.S. citizen and who does not meet either the green card or the substantial presence test as
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