Nonresident Alien

Non Resident Alien

In the United States, a foreigner who does not possess a green card and who has not been present in the United States for more than a certain number of days over a period of time. A non-resident alien is subject to a 30% tax on dividends that are taxable in the United States; however, he/she is not liable for capital gains taxes and is only taxed on income earned in the United States instead of worldwide income to which resident aliens and U.S. citizens are subject. See also: W-8.

Nonresident Alien

A person who is not a U.S. citizen and does not live in the United States, or lives in the United States and does not have a green card or does not meet the substantial presence test.
References in periodicals archive ?
Facts: Pei Fang Guo, a Canadian citizen and a nonresident alien of the United States, was employed by the University of Cincinnati from October 2010 until Nov.
com/156qotg), before a resident or nonresident alien leaves the United States, he or she must obtain a certificate of compliance.
sourced income to a nonresident alien is generally required to deduct and withhold 30% of the amount of the payment, unless a lower treaty rate applies.
There is also a difference in the estate tax arena regarding estates of nonresident alien individuals.
The answer requires a determination of whether the individual is considered a nonresident alien for tax purposes.
Athletes and entertainers face many of the same issues common to most nonresident aliens that either remain nonresident alien individuals or those who choose to relocate to the U.
CPAs are often among the firs1 tax professionals who are approached when a nonresident alien is considering immigrating to the United States.
Student-athletes whose ethnicities were previously identified as nonresident alien are now identified with an ethnic category and identified separately as nonresident aliens.
GAO was asked to (1) identify what data are available on nonresident alien tax filing and compliance, (2) provide information on guidance IRS provides to nonresident aliens and third parties on tax requirements and any challenges associated with filing, and (3) assess actions IRS takes to enforce nonresident alien tax compliance.
Thus, the proceeds of a life insurance policy on the life of a nonresident alien are not subject to estate taxes, even though the beneficiary is a resident or citizen of the United States.
is subject to the generation-skipping transfer tax regardless of the fact the transferor is a nonresident alien.
Revenue Ruling 2004-75 provides that income received by nonresident alien individuals under life insurance or annuity contracts issued by a foreign branch of a U.