A nonresident alien is a noncitizen who has not passed or is exempt from the green card or substantial presence tests.
In all cases, you should be aware of the U.S. tax rules governing your presence and activities in the United States. A failure to understand these rules may inadvertently create U.S. income tax ...
The new USCIS policy PM-602-0199 pushing green card processing overseas could postpone U.S. tax residency, worldwide taxation and foreign asset reporting for some.