Non-US Persons and Entities: How do I determine whether for tax purposes I am a nonresident alien?

Generally, if you are not a US citizen you are considered a nonresident alien by the IRS unless you meet one of the following criteria:

Green card test:  You are a lawful permanent resident as determined by Immigration, that is, you have been issued a resident alien registration card (“Green Card”) by US Immigration Services, or

Substantial presence test: You are an individual with a valid nonimmigrant visa who resides in the US for a certain required period of time.

The rules are complex in this area.  An exception may apply if you are a student, researcher or teacher or you hold a nonimmigrant Visa.  Refer to IRS Publication 519, US Tax Guide for Aliens, for more information and consult your tax advisor.

Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.