Nonresident Aliens
You are classified as a nonresident alien for any period in which you are neither a U.S. citizen nor a resident alien for tax purposes.
Resident Aliens
You are considered a resident alien for a calendar year if you meet either the green card test or the substantial presence test.
Green Card Test
You meet the green card test if, at any time during the calendar year, you are a lawful permanent resident of the U.S. under immigration laws and this status has not been revoked or determined to be abandoned.
Substantial Presence Test
You satisfy the substantial presence test if you have been physically present in the U.S. for:
At least 31 days during the current year, and
A total of 183 days over a three-year period, calculated as follows:
All days present in the current year,
One-third of the days present in the first year before the current year,
One-sixth of the days present in the second year before the current year.
For the substantial presence test, the U.S. excludes its territories and airspace but includes:
All 50 states and the District of Columbia,
U.S. territorial waters,
Submarine areas adjacent to U.S. territorial waters over which the U.S. has exclusive rights.
Days Not Counted for Substantial Presence Test
Do not count the following days of presence in the U.S.:
Commuting days from a residence in Canada or Mexico if commuting occurs on more than 75% of workdays.
Days spent in the U.S. for less than 24 hours while in transit between foreign destinations, unless attending a business meeting.
Days spent in the U.S. as a crew member of a foreign vessel engaged in international transport (unless engaging in business in the U.S.).
Days in the U.S. when unable to leave due to a medical condition that arose while in the U.S.
Days spent in the U.S. as an exempt individual.
Exempt Individuals
Your days in the U.S. do not count toward the substantial presence test if you are:
A foreign government-related individual present under an A or G visa (excluding household staff on A-3 or G-5 visas).
A teacher or trainee under a J or Q visa who complies with visa requirements. If you were exempt as a teacher, trainee, or student for part of two of the past six years, you may still qualify if:
You were exempt for three or fewer of the past six years,
Your compensation was paid entirely by a foreign employer,
You were present in the U.S. as a teacher or trainee in any of the prior six years,
Your compensation in those years was also paid by a foreign employer.
A student under an F, J, M, or Q visa who complies with visa requirements. If you have been exempt as a student for more than five years, you may still qualify if:
You do not intend to reside permanently in the U.S., and
You have substantially complied with visa requirements.
A professional athlete temporarily in the U.S. to compete in a charitable sports event.
Even if you meet the substantial presence test, you may still be treated as a nonresident alien if:
You were in the U.S. for fewer than 183 days in the current year,
You maintained a tax home in a foreign country,
You have a closer connection to the foreign country, and
You timely file Form 8840, Closer Connection Exception Statement for Aliens.
You cannot claim a closer connection if you applied for or have a pending application for lawful permanent residence. Some income tax treaties provide special residency rules. If you claim treaty benefits, file Form 8833, Treaty-Based Return Position Disclosure.
Choosing Resident Alien Status
If you do not meet the green card or substantial presence test for the current year (e.g., 2024) or prior year (2023) but meet the substantial presence test in the following year (2025), you may choose to be treated as a resident alien for part of the current year (2024) under the First-Year Election. If you are a nonresident alien married to a U.S. citizen or resident alien, you may elect to be treated as a resident alien for the entire year and all subsequent years until revoked.
Dual-Status Tax Year
If your status changes between resident and nonresident alien during the year, you generally have a dual-status tax year. This commonly occurs when arriving in or departing from the U.S. Tax rules differ for each period.
Forms to File
Nonresident Aliens: If engaged in a U.S. trade or business, file Form 1040-NR and report all U.S. source income, including effectively connected income and non-effectively connected income with withholding. If not engaged in a U.S. trade or business but have U.S. source income with insufficient withholding or seek a refund, file Form 1040-NR. Attach Form 8833 if claiming treaty benefits.
If you had wages subject to withholding, file by April 15.
If no wages were subject to withholding, file by June 15.
Resident Aliens: Follow the same tax rules as U.S. citizens. Report worldwide income and file Form 1040 or Form 1040-SR.
If filing on a calendar-year basis, the return is due by April 15.
If the due date falls on a weekend or holiday, the due date is the next business day.