An individual whose residence is not within the United States, who is not a citizen of the United States, and who has not been granted permanent resident status.
any individual who is not a citizen or resident of the United States; an alien individual meeting either the "green card test" or the "substantial presence test" for the calendar year is a resident alien; any person not meeting either test is a nonresident alien
A person who is not a U.S. citizen and does not live in the United States, or who lives in the United States under a nonresident visa and is not considered a “resident” under the tax law.
an alien who does not meet either the IRS's green card test (i
an individual who does not qualify as a resident alien
an individual who is neither a citizen nor a resident of the United States, Guam, the U
an individual who is not a citizen or a resident of the United States
a non-United States citizen who does not satisfy either the "green card test" (see "Green Card Test" in this section), or the "substantial presence test" (see "Substantial Presence Test" in this section) during the calendar year
a person who is neither a citizen nor a resident of the United States
a person who is not a citizen of the United States admitted for a temporary stay that will end when the purpose of that stay has been met
any student from a foreign country who is attending Valencia and holds a nonimmigrant visa.
People that work and live for a temporary period of time in the United States but are not citizens.
A nonresident of the U.S. can form an LLC in Delaware and can avoid paying income taxes or filing tax returns if no U.S. source income is generated and the nonresident alien spent less than 180 days in the U.S. during that tax year.
A nonresident alien employee is an employee who is not a U.S. citizen or a nonresident alien of the U.S. For additional information on nonresident alien status refer to IRC §410(b)(3)(C) and Treasury Regulation §1.410(b)-6(c).
Usually the noncitizen (alien) spouse of a deceased U.S. citizen. Special rules apply to prevent this spouse from removing property from the United States. Use of the marital deduction is usually not allowed unless certain conditions are met.
(for tax purposes only) A foreign national that does not fulfill Internal Revenue Service testing criteria to be treated under the same tax laws as a U.S. citizen. For taxation governance, nonresident aliens are subject to a set of tax laws outside the U.S. citizen taxation laws.
A person who is not a citizen of the United States or does not maintain a tax residence within the country. NRAs are subject to special tax consideration. NRAs also include foreign fiduciaries, foreign partnerships, and foreign corporations. Form W-8 (BEN, ECI, EXP, IMY) has to be obtained from all persons claiming NRA status. For individuals, Form W-8 BEN will generally be the appropriate form. Payments to properly documented NRAs are generally exempt from IRS 1099 reporting and backup withholding rules. However the tax law requires 30% NRA withholding rate. Special Internal Revenue Code (IRC) provisions or income tax treaties may reduce or eliminate this withholding. Note: The old IRS Form W-8 will expire on December 31, 2000. You must file a new Form W-8 (BEN, ECI, EXP, IMY) before January 1, 2001, to be treated as an NRA.
Non-U.S. citizen who resides outside the United States; in some cases, inclusion of nonresident aliens in a qualified plan can cause a plan to lose its tax-qualified status.
If you are an alien (not a U.S. citizen), you are generally considered a nonresident alien unless you meet the Green Card Test or Substantial Presence Test.
An individual from a foreign country working in the United States who does not pass either the green card. or 'substantial presence. residency test, but is subject to federal income tax on United States source income.
An individual from a foreign country working in the U.S. who does not pass either the "green card" or "substantial presence" residency test, but is subject to federal income tax on U.S. source income.
If you were a nonresident alien during any part of the year, you cannot qualify for head of household filing status even though you may meet all of the other rules for the filing status.
A person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely.
A person who is not a U.S. citizen and does not live in the United States, or lives in the United States under a nonresident visa, or does not meet the substantial presence test.
An individual who is not a permanent resident or citizen of the United States and is required by the IRS to pay taxes only on income earned from US sources.
A person who is not a permanent resident or a citizen of the United States, and who is generally taxed on income from U.S. sources.