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Non-U.S. citizens that live in the U.S. as residents are required to file U.S. income tax return and pay tax on their worldwide income even if their status in the U.S. is not that of legal resident.
For tax purposes a non-U.S. citizen is a resident of they meet one of two tests.
- 1) Under the lawful permanent residence test, a person is a resident alien if the person is a lawful permanent U.S. resident under the U.S. immigration laws.
- 2) Under the substantial presence test, a person is a resident alien if (i) the person is physically present in the current year for at least 31 days and (ii) the sum of the days present in the U.S. during the current tax year, plus one-third of the days for the immediately preceding tax year, plus one-sixth of the days for the second preceding tax year equals 183 or more. An individual who meets the substantial presence test can remain a nonresident alien he or she is present for fewer than 183 days during the current year, and, during this period, he or she maintains a closer connection with a foreign country. Certain days are excluded, including days present for medical reasons, commuting from Canada or Mexico, and present as a foreign government related individual, teacher or trainee, student, or professional athlete. An individual otherwise classified as a resident alien under these rules can be classified for U.S. tax purposes as a nonresident alien under a U.S. tax treaty if he or she is a dual- resident taxpayer and a resident of the treaty country under the treaty provisions.
It’s also important to remember that U.S. Residents, like citizens are taxable on their world wide income and that the statute of limitations for tax filing does not begin to run until the returns are filed.
Non-resident aliens may also be liable for taxes on U.S. Source income such as U.S. business income, rental income or capital gains generated in the U.S. https://rmsaccounting.com/non-resident-alien/
Because the rules are complex it’s best to discuss your situation with a tax professional that understands the complex laws and rules surrounding taxation if you have U.S source income or spend substantial time in the U.S.