what is a resident alien 
a resident alien is a foreign born united states resident who isn t an american citizen a resident alien is also known as a permanent resident or a lawful permanent resident they re considered to be an immigrant who has been legally and lawfully recorded as a resident of the country a resident alien must have a green card or pass a substantial presence test understanding resident alien statusa resident alien is someone who is a permanent resident of the country in which they reside but who doesn t have citizenship an individual must either have a current green card or have had one in the previous calendar year to fall into this classification in the united states people can also qualify under the u s classification of resident aliens if they pass the substantial presence test they must have been in the united states for more than 31 days during the current year and for at least 183 days over three years including the current year 1there are three types of resident aliens according to the united states citizenship and immigration services uscis a resident alien can use foreign tax credits but a non resident cannot a resident alien is subject to the same taxes as a u s citizen but a non resident alien only pays tax on domestic income that s generated within the united states not including capital gains the u s department of homeland security recorded admitting 1 018 349 new permanent residents in 2022 the most recent figure available as of may 27 2024 this is a 38 increase from 2021 when the u s admitted 740 002 new permanent residents 5resident alien vs non resident alienthere are some notable differences in how resident and non resident aliens are seen in the eyes of the law a resident alien can use foreign tax credits but a non resident cannot a resident alien is subject to the same taxes as a u s citizen a non resident alien only pays tax on domestic income that s generated within the united states not including capital gains resident aliens are required to report income from sources both within and outside the united states income is reported using form 1040 non resident aliens report domestic income using form 1040nr form 1040nr ez is no longer available after tax year 2020 6special considerationsit s possible to be considered exempt from resident alien status so an individual doesn t have to prove compliance with the green card test or the substantial presence test situations in which a person is present in the united states on government related issues or when a student or teacher is temporarily present in the united states are both examples of exemptions depending on their situations these exempt aliens can file for an adjustment of status a process that allows them to remain in the country and apply to become permanent residents with resident alien status 7