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permanent resident alien — any immigrant who has been lawfully admitted into a nation and granted the legal right to remain therein as a permanent resident in accord with the nation's immigration laws. [9] nonresident alien — any foreign national who is lawfully within a nation but whose legal domicile is in another nation. [10] [11]
Some aliens may, under some circumstances, elect to file "dual-status" returns, treating part of their tax year as being in nonresident status and part of it in resident status. [5] [17] [18] In order to be able to elect to file as a dual-status alien, an individual must meet both of the following requirements:
A nonresident alien is defined as an individual who is foreign-born and has not met the criteria of either the green card test or a substantial presence test. Nonresident aliens engaged in a trade or business within the United States during the fiscal year are obligated to file Form 1040NR.
Nonresident aliens or dual-status aliens, unless married to a U.S. citizen or resident alien at the end of the tax year. Married taxpayers filing separately whose spouses itemize their deductions ...
Citizens of a U.S. state are parties on one side of the case, with nonresident alien(s) as adverse parties; Complete diversity exists as to the U.S. parties, and nonresident aliens are additional parties; A foreign state (i.e., country) is the plaintiff, and the defendants are citizens of one or more U.S. states; or
Non-resident aliens and foreigners have a $60,000 exclusion instead, although this amount may be higher if a gift and estate tax treaty applies. For estate tax purposes, the test determining who is a non-resident alien is different than the one for income tax purposes.
Nonresident aliens may benefit from deductions, credits, and tax treaties between the U.S. and their home countries. [ 32 ] In cases where an individual's tax status changes during the year, they are classified as dual-status taxpayers and must file separate returns for the periods they were considered nonresidents and residents.
an alien lawfully admitted for permanent residence; an unincorporated association with a substantial number of members who are citizens of the United States or are aliens lawfully admitted for permanent residence; a corporation that is incorporated in the United States.