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Foreign National-Nonresident Aliens

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Form 1040NR Filing Requirements Explained

Understand form 1040nr filing requirements, residency tests, income rules, deadlines, and treaty claims for nonresident aliens with U.S. income tax duties.

Tax Advice for Foreign Nationals in the U.S.

Get clear tax advice for foreign nationals working, investing, or living in the United States, from residency tests to filings and cross-border reporting duties.

Nonresident Withholding Tax Rules Explained

Understand nonresident withholding tax rules for U.S. income, treaty claims, real estate sales, partnerships, and payroll compliance before errors arise.

A Practical Guide to Nonresident Alien Taxation

Use this guide to nonresident alien taxation to understand U.S. residency, income sourcing, withholding, treaty claims, and Form 1040-NR filing duties.

Tax Residency vs Domicile Key Differences

Tax residency vs domicile can affect income, estate, gift, and state tax exposure. Learn why the tests differ and when specialized advice is most needed.

1040NR vs 1040: Which Tax Return Applies?

Understand 1040nr vs 1040 rules, residency tests, income reporting, deductions, and filing choices for foreign nationals with U.S. tax obligations today.

How to Pass the Substantial Presence Test

Learn how to pass the substantial presence test, count U.S. days accurately, and assess exemptions, closer connection, and treaty options before filing.

Substantial Presence Test Calculator Guide

Use a substantial presence test calculator to estimate U.S. tax residency, count days correctly, and spot exceptions before filing.

10 Best Nonresident Tax Filing Tips

Use these best nonresident tax filing tips to avoid residency errors, claim treaty benefits correctly, and file Form 1040NR with confidence.

Nonresident Alien Tax Return Rules

A clear guide to nonresident alien tax return rules, filing thresholds, Form 1040NR, residency tests, treaty claims, and common mistakes.

Form 1040NR Filing Requirements Explained

Learn form 1040nr filing requirements, who must file, income rules, deadlines, and common exceptions for nonresident aliens in the U.S.

Relief for tax residency impacts of COVID-19 travel disruptions

In light of the Covoid-19 epidemic the IRS released Revenue Procedure (Rev Proc) 2020-20 and 2020-27. Rev Proc 2020-20 Affects Foreign Nationals living and working in the U.S. and Rev Proc 2020-27 Affects U.S. persons living and working outside the U.S. Rev Proc 2020-20 allows foreign nationals trapped in the United States as a result […]

What To Do If You’re A Non-U.S Citizen Taxpayer Or A Withholding Agent?

The Internal Revenue Service reminds non-U.S. citizens who may have taxable income, such as international students and scholars who may be working or receiving scholarship funds, that they may have special requirements to file a U.S. tax return. The IRS also reminded withholding agents — such as payroll professionals or universities — that accurately filed […]

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