Definitions

Resident Alien for Tax Purposes

An individual who has met or passed the "substantial presence test" or has been granted lawful permanent residence in the U.S. A resident alien is taxed on worldwide income in the same manner as a U.S. citizen.

Nonresident Alien for Tax Purposes

An individual who has not met or passed the "substantial presence test" or who has not been granted lawful permanent residence in the U.S. A nonresident alien is taxed only on income from U.S. sources, using special tax withholding, reporting, and filing guidelines different than those applied to U.S. citizens and resident aliens for tax purposes.

Substantial Presence Test

A foreign person will be considered a resident for tax purposes if meets the substantial presence test for the calendar year. (Sonoma State University uses the Glacier software from Arctic International to apply the substantial presence test.)