what is a nonresident alien 
a nonresident alien is a noncitizen who has not passed the green card test or the substantial presence test according to the internal revenue service irs 1 nonresident aliens must pay taxes on income earned in the u s typical examples of nonresident aliens are teachers people seeking medical treatment and students 2understanding nonresident aliensonce a person has been inside the u s for a specific period they may qualify as a resident alien under the substantial presence test foreign nationals are classified as either resident or nonresident aliens to pass the substantial presence test an individual must stay in the u s for more than 31 days in any given current year they must also have resided in the u s for more than 183 days over a three year period which includes the current year 2 those not passing the test or not having or qualifying for a green card must file their taxes as nonresident aliens special considerationslike permanent citizens resident aliens pay taxes on all earned income however a nonresident alien is subject to taxation only under specific circumstances for a nonresident alien in the u s income is taxed based on whether or not it is effectively connected with a trade or business in the u s effectively connected income includes personal service income wages salaries commissions etc certain investment income and certain business income effectively connected income is taxed at the same rates that apply to u s citizens and u s residents income that is not effectively connected to trade or business in the u s is taxed at a flat 30 nonresident aliens may also enjoy other tax benefits such as international treaty exemptions 3nonresident alien income sources may be taxable should the source come from the u s for example rent payments on properties they own within the u s would be taxable as well as any royalties associated with the extraction of natural resources from the properties 4 nonresident aliens are required to submit tax filings regarding their u s income generating activities 5nonresident aliens must file form 1040nr or form 1040nr ez if they are filing with no dependents the deadline for filing form 1040nr or form 1040nr ez is april 15th if you were an employee and received wages subject to u s income tax withholding otherwise the due date is june 15th before leaving the u s a nonresident alien may need to file a form 1040 c this form confirms they have paid all tax obligations the nonresident alien must file this form to obtain a certificate of compliance known as the sailing or departure permit 6 the certificate of compliance asserts that the nonresident alien complies with applicable tax laws as of their date of departure however a form 1040 c does not remove the requirement to file an appropriate form 1040nr for annual tax filing purposes 5 