A resident alien is a foreign national officially living in a country of which they are not a citizen. A U.S. resident alien is an immigrant who is legally and lawfully resident in the United States but remains a citizen of another country.
The resident alien classification affects how an individual is taxed, not necessarily their immigration status. Thus, it is determined by the IRS, not USCIS.
To qualify as a resident alien in the United States, an individual must:
- Meet the green card test by obtaining a green card that allows them to live and work in the United States indefinitely.
OR
- Meet the substantial presence test by being present in the U.S. for:
- At least 31 days during the current year AND
- 183 days during the 3-year period that includes the current year and the two before it. In calculating the 183 days, the individual should count all the days they are present in the U.S. in the current year, 1/3 of the days they are present in the U.S. the preceding year, and 1/6 of the days they are present in the U.S. the year before that.
Resident Alien vs. Nonresident Alien
The Resident Alien status matters because the IRS treats resident aliens more like U.S. citizens for tax purposes, giving them many advantages over nonresident aliens. For example, resident aliens have access to more tax credits and deductions (as they can access the Earned Income Tax credit, Education-related credits like the Lifetime Learning Credit, and IRA and HSA deductions, which nonresidents are often excluded from).
TN Visa and Resident Alien Status
TN employees in the U.S. can qualify as resident aliens if they meet the substantial presence test.
Author Jacob Sapochnick serves as the Managing Partner/CEO of a prominent law firm that focuses on immigration law. Boasting an extensive legal background spanning over a decade, he adeptly merges his enthusiasm for law with cutting-edge technology to aid clients worldwide in their journey to immigrate to the United States.
