A Nonresident Alien is a foreign individual who does not meet the IRS’s substantial presence test or green card test, affecting their tax obligations and work eligibility.
- What is a nonresident alien?
Answer: It is a foreign individual not meeting IRS residency tests. - How is residency determined?
Answer: It is based on the substantial presence test or green card status. - What are tax implications?
Answer: They are taxed only on U.S.-sourced income at higher rates. - What work visas apply?
Answer: Visas like H-1B or F-1 OPT may apply. - What role does HR play?
Answer: HR verifies status and ensures tax compliance.
