In the U.S. tax code, there are two distinct classifications: resident aliens or non-resident aliens.
A resident alien has a green card or meets a residence requirement: 31 days during the current calendar year, or 183 days during the preceding 3-year period (with a specific number of days required for residence during each of those three years). You can find the specific days-per-year requirement below, at the substantial presence test link.
If you don’t meet this residence requirement, you will be classified as a non-resident alien. There are occasional exceptions for a non-resident spouse, or citizens of a country whose U.S. tax treaty specifies a particular classification. Keep in mind that these exceptions could change based on updates to our laws and tax codes.
References to keep on hand or provide to your clients, all from IRS.gov:
Substantial presence test
Nonresident spouse treated as a resident
Income Tax Treaties – List of Countries A-Z
In our next blog post, we will discuss Income Tax implications.