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Show Aliens may owe taxes in U.S. Aliens living in the United States may owe taxes. Your tax status can affect the amount you owe. Resident Resi-dent aliens generally are taxed on worldwide income. Nonresident aliens are taxed only on their U.S. sources of income. If you meet the criteria of either the 'green card test' or the 'substantial presence test' for tax purposes, you are considered a resident alien. ' Green Card Test Substantial Presence Test The green card test is based The substantial presence test on your visa and legal is based on your presence in entrance i into the United the United States over the States, last t three years. 1. If you are a lawful 1. During the current year, permanent resident of the you lived in the U.S. 31 days United States at any time and during the calendar year (you have a green card) and 2. During the last three years, you must have lived in 2. Your green card has not the U.S. 183 days including: been abandoned or taken away by Immigration and -at least 13 of the days in Naturalization the year before the current Service (INS), tax and You are a resident alien, -at least 16 of the days you were present in the second year before the current year. You are a resident alien for tax purposes. To find out your tax responsibilities as a non-U.S. citizen, call IRS toll-free on 1-800-829-3676 and ask for English-language Publication 519, U.S. Tax Guide for Aliens. |
