Tax

Non-Resident Alien (NRA)

Also known as: NRA, Non-Resident Alien, Tax Non-Resident

Quick answer

A nonresident alien is generally a non-US citizen who does not meet a US tax-residency test, subject to elections and treaty rules. US tax can apply to US-source income and income effectively connected with a US trade or business. Under the rules checked in 2026, certain non-business US-source income is taxed at 30% or a lower treaty rate; exceptions apply.

IRS — Taxation of nonresident aliens · checked 9 Nov 2026

Reference:26 U.S.C. § 871; Form 1040-NR

Effectively connected income generally uses graduated rates after applicable deductions, while other taxable US-source income can be taxed on a gross basis. The income's source and character must be assessed before choosing the treatment. Payment by a US client alone does not establish where services were performed.

The IRS provides separate filing rules for nonresident aliens, including Form 1040-NR. Some nonresidents have additional information-reporting obligations or elections, so a blanket exemption from every foreign-asset form is inappropriate.

Sources

IRS — Taxation of nonresident aliens · checked 9 Nov 2026

Related terms

Resident Alien

A resident alien is a non-US citizen treated as resident for US tax purposes, generally under the Green Card Test or Substantial Presence Test. Tax residence is distinct from immigration classification. Starting and ending dates, treaty provisions and elections can affect the result, including a dual-status arrival or departure year.

Substantial Presence Test (SPT)

The US Substantial Presence Test requires at least 31 days in the current year and a weighted total of at least 183 days over that year and the preceding two. Count all current-year days, one-third of the previous year's days and one-sixth of the earlier year's days. These are the IRS rules checked in 2026; excluded days and exceptions can change the result.

Tax Treaty

A tax treaty is an agreement between jurisdictions that can allocate taxing rights, reduce specified taxes and provide relief from double taxation. Entitlement depends on the treaty's text, residence and other conditions. Treaties and protocols have their own effective dates; signing a treaty is not the same as bringing it into force.

Tax Residency

Tax residency is a domestic-law status used to determine a person's tax obligations. It is distinct from citizenship and permission to live in a country. Presence, homes, work and other ties can matter. A person can meet more than one country's domestic rules; an applicable tax treaty may resolve residence for treaty purposes.

All glossary terms