Nonresident aliens are taxed differently than resident aliens in the United States.
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as resident aliens and nonresident aliens.
Resident aliens are taxed on their worldwide income, the same as U.S. citizens. This means they must report all income, whether from within or outside the US, and are generally eligible for the same deductions and credits as U.S. citizens.
Nonresident aliens, on the other hand, are usually taxed only on their U.S. source income. This includes income that is effectively connected with a U.S. trade or business, and certain foreign source income that is effectively connected with a U.S. trade or business.
Income that is effectively connected with a U.S. trade or business is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents.
Income that is not effectively connected with a U.S. trade or business is taxed at a flat 30% rate, or a lower rate if specified by a tax treaty between the U.S. and the nonresident alien's country of residence.
Nonresident aliens must file Form 1040-NR to report their U.S. source income and calculate their tax liability. They may also be subject to additional filing requirements depending on their specific circumstances.
You can read a full article here: Resident Alien vs. Nonresident Alien: What to Know for Tax Purposes
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