A U.S. tax year is the annual period used to report income, withholding, deductions, treaty positions, and filing information. For many individual nonresidents, the tax… Read More »U.S. Tax Year Basics for Nonresidents

Nonresident tax filing basics begin with four questions: what your federal tax residency status is for the tax year, whether you had U.S.-source income, which… Read More »Nonresident Tax Filing Basics for Beginners

For U.S. federal tax purposes, an exempt individual is a person whose certain days of physical presence in the United States are not counted for… Read More »What Does Exempt Individual Mean for U.S. Tax?

The green card test and the substantial presence test are the two main federal tax residency tests used for a person who is not a… Read More »Green Card Test vs Substantial Presence Test

The substantial presence test is an IRS day-counting rule used to decide whether a foreign individual is treated as a U.S. resident alien for federal… Read More »Substantial Presence Test Explained for U.S. Tax Residency

U.S. tax residency is the federal tax classification that helps decide whether a person is treated as a nonresident alien, resident alien, or dual-status alien… Read More »U.S. Tax Residency Explained for Nonresidents

For U.S. federal tax purposes, a nonresident alien and a resident alien are taxed under different rules. A resident alien is generally taxed much like… Read More »Nonresident Alien vs Resident Alien: Main Tax Differences

A nonresident alien is a person who is not a U.S. citizen or U.S. national and who does not meet either the green card test… Read More »What Is a Nonresident Alien?