Who is considered a Nonresident Alien?

A nonresident alien is an individual who is not a U.S. citizen and does not meet either of the two tests for residency:

Green Card Test

• You are a resident alien if you are a lawful permanent resident of the United States at any time during the tax year. This means you have a "green card" or lawful permanent resident status.

Substantial Presence Test

• You are considered a resident alien if you are physically present in the U.S. for at least:
  • 31 days during the current year, and
  • 183 days during the current year and the two preceding years, calculated using the following formula:
    • All the days you were present in the current year,
    • 1/3 of the days you were present in the first preceding year,
    • 1/6 of the days you were present in the second preceding year.

If neither of these tests is met, the person is considered a nonresident alien for tax purposes.

Special Exceptions

1. Exempt Individuals
   Certain individuals are not subject to the substantial presence test, including:

   • Students on an F, J, M, or Q visa (limited to certain conditions).
   • Teachers, trainees, or researchers on specific visas.
   • Diplomats or government representatives on an A or G visa.
   • Certain professional athletes in the U.S. for a specific event.

2. Closer Connection Exception
   Even if someone meets the substantial presence test, they may still be considered a nonresident alien if they can demonstrate a closer connection to another country and meet other requirements.

If you’re unsure about a specific situation, consulting IRS Publication 519 (U.S. Tax Guide for Aliens) can help clarify your status.

For more information regarding this topic, please see the following IRS Publications: 

Refer to IRS Publication 519, U.S. Tax Guide for Aliens, specifically the sections explaining the Green Card Test and the Substantial Presence Test.

Details on who qualifies as an exempt individual or can claim the closer connection exception are also covered in IRS Publication 519.

A concise explanation of the calculation is provided in the IRS guide here: Determining Alien Tax Status.

The IRS also has a page discussing residency status for tax purposes: IRS Topic No. 851 - Resident and Nonresident Aliens.