Tax Rules For Us Resident Aliens

U.S. Resident Alien: Tax Responsibilities

A U.S. resident alien is a non-citizen who meets specific IRS criteria for residency. Resident aliens are subject to the same tax rules as U.S. citizens, including taxation on worldwide income.

Criteria for Resident Alien Status

You are considered a resident alien if you meet either:

  • The Green Card Test: You have lawful permanent resident status.
  • The Substantial Presence Test: You were physically present in the U.S. for at least 31 days during the current year and 183 days over the last three years.

Tax Filing Requirements

Resident aliens must:

  • Report income from all sources worldwide.
  • File Form 1040, "U.S. Individual Income Tax Return."

Recommended Reading

FAQs

What is a US resident alien?

keyboard_arrow_down

A U.S. resident alien is an individual who is not a U.S. citizen but meets specific criteria that allow them to be classified as a resident for tax purposes. Generally, this status is determined by the individual's presence in the United States over a certain period, typically measured by the substantial presence test or by having a green card. Resident aliens are subject to U.S. taxation on their worldwide income, similar to U.S. citizens. This classification can have significant implications for tax obligations and filing requirements.

What criteria determine if someone is a US resident alien for tax purposes?

keyboard_arrow_down

A US resident alien for tax purposes is generally defined as a foreign national who meets either the Green Card test or the Substantial Presence test, based on the length of their stay in the United States. This classification affects their tax obligations, requiring them to report worldwide income.

How does one maintain US resident alien status for tax purposes?

keyboard_arrow_down

To maintain US resident alien status for tax purposes, an individual must meet the substantial presence test or hold a green card. Staying compliant with tax filing requirements and reporting worldwide income is also essential.

What is the definition of a US resident alien for tax purposes?

keyboard_arrow_down

A US resident alien for tax purposes is a non-citizen who meets either the green card test or the substantial presence test, allowing them to be taxed like a US citizen. This status determines their tax obligations and eligibility for certain tax benefits.

What criteria determine if someone is a US resident alien for tax purposes?

keyboard_arrow_down

A US resident alien for tax purposes is typically defined as a foreign national who meets either the green card test or the substantial presence test based on their physical presence in the US over a specified period. These criteria help determine their tax obligations and filing requirements.

Explore what you can do with Otto