Three Residency Statuses
The first step in assisting international students and scholars is determining their residency status for tax purposes.
All noncitizens or nonnationals of the U.S. are considered legal aliens. There are three types of aliens for tax purposes:
Resident aliens are taxed like U.S. citizens, while nonresident aliens are taxed differently. Most students fall under the nonresident alien status.
The determination of residency status for federal income tax purposes may be different from the residency status determined for immigration purposes.