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An individual who meets either the green card or substantial presence test is considered a resident alien and is generally taxed on worldwide income following the same rules as a U.S. citizen. If the individual does not have a green card the individual is considered a nonresident alien and will be tax only on U.S. -source income. The individual will file with the IRS Form 1040NR (www.irs.gov/pub/irs-pdf/f1040nr.pdf) .