What defines a Non-Resident Alien?

A Non-Resident Alien is defined as an individual who is neither a U.S. citizen nor a resident alien for tax purposes. This classification is critical in determining how income earned by the individual is taxed within the United States.

To be considered a resident alien, an individual must meet specific criteria such as the Green Card test or the substantial presence test, which typically involve being in the United States for a specified length of time. Since a Non-Resident Alien does not meet these criteria, their income is generally taxed differently compared to U.S. citizens or resident aliens. Therefore, the defining characteristic of a Non-Resident Alien is that they do not hold U.S. citizenship and do not qualify as a resident alien.

Understanding this classification is essential for tax compliance and ensures that individuals report their income correctly according to their residency status.