Income Taxes Apply to Non-Resident Aliens


Foreigners who have only a temporary or periodic presence in the U.S. may nonetheless be liable to Uncle Sam for payment of taxes on income that has some connection to the U.S.

A non-resident alien is defined by the Internal Revenue Service (“IRS”) as any person who is not a U.S. citizen or U.S. national, and who has not passed the test for a permanent residence “Green card” or the IRS “substantial presence” test (a tax rule that classifies immigrant workers as resident aliens, for tax purposes, if they were physically present in the U.S. for a certain number of days in the current year and the prior 2 years).

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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