Who qualifies as a non-resident alien for tax purposes?

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A non-resident alien for tax purposes is primarily defined by their failure to meet the green card test or the substantial presence test. The green card test is met by individuals who have been granted lawful permanent resident status in the United States. Conversely, the substantial presence test examines the duration of an individual’s physical presence in the U.S. over a three-year period.

Therefore, an individual who does not meet either of these tests is classified as a non-resident alien. This classification is significant because it determines how income is taxed and what obligations a person has when filing taxes in the U.S.

Other options refer to individuals who either have a green card, meet the substantial presence test, or simply live outside the U.S. These do not meet the criteria for non-resident alien status as defined in U.S. tax law.