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 ?
A foreign national is generally considered a nonresident alien for U.
nonresident alien, state and local onboarding considerations, including withholding allowance and exemption certificates
631(b) are relatively easy to translate for foreign corporations filing in the United States, as well as nonresident alien individual filers in the United States, whether they are directly investing in U.
CPAs are often among the firs1 tax professionals who are approached when a nonresident alien is considering immigrating to the United States.
Pre-immigration tax and estate planning for a foreign person who is a nonresident alien (NRA) for U.
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.
Sam is a nonresident alien, withholding tax may be required even though
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.
Cerulli also suggested that insurers find ways to offer their annuity products within wrap-accounts and to tap the nonresident alien market by offering offshore annuities.
the income is taxed to the nonresident alien partner at the graduated U.
By way of relief, the Internal Revenue Code does allow a foreign corporation or nonresident alien individual to make an affirmative election to be taxed as being engaged in a U.