1 year, 3 months ago
via irs-answers.com
What is a Non-Resident Alien?
What are the conditions that allow a NRA to file a return? Which forms must be filed by a NRA who is required to file an income tax?
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M$1 Answer
Hello @marinad!
A non-resident alien is a citizen of a certain country who is visiting another. Nonresident aliens are considered legal aliens because they have proper permits to be present in the host country. Individuals who work while visiting are subjected to tax.
In the U.S. a nonresident alien is who who has not passed the green card test or the substantial presence test.
These are the conditions where a nonresident alien should file tax return:
*the non resident alien who engage in trade or business in the U.S.
*earned U.S income on which the tax liability was not satisfied by the withholding of tax at the source.
For nonresident alien student, teacher, or trainee who was temporarily present in the U.S. on an "F", "J", "M" or "Q" visa, they are considered engaged in a trade business in the U.S. One must file Form 1040NR or Form 1040NR-EZ only if one has income that is subjected to tax like wages, tips, scholarships and fellowship grants, dividends, etc.
**for more information visit: http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html
A non-resident alien is a citizen of a certain country who is visiting another. Nonresident aliens are considered legal aliens because they have proper permits to be present in the host country. Individuals who work while visiting are subjected to tax.
In the U.S. a nonresident alien is who who has not passed the green card test or the substantial presence test.
These are the conditions where a nonresident alien should file tax return:
*the non resident alien who engage in trade or business in the U.S.
*earned U.S income on which the tax liability was not satisfied by the withholding of tax at the source.
For nonresident alien student, teacher, or trainee who was temporarily present in the U.S. on an "F", "J", "M" or "Q" visa, they are considered engaged in a trade business in the U.S. One must file Form 1040NR or Form 1040NR-EZ only if one has income that is subjected to tax like wages, tips, scholarships and fellowship grants, dividends, etc.
**for more information visit: http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html
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