Resident aliens generally are taxed on their worldwide income, similar to U.S. citizens. To be classified as a resident alien, the individual must meet one of two tests: A non-resident alien is a ...

Then, if you are a non-resident for taxes, see the information below. Students and scholars who earned no U.S. income in 2024 If you are a non-resident tax alien, and you earned no U.S. income during ...