Who Qualifies as a Resident Alien?
The United States is “home” to more than 320 million people. The IRS classifies people into three main categories: U.S. Citizen, U.S. National, or Alien. A U.S. Citizen is someone who was born in the United States or born to a citizen of the United States, or someone who has been naturalized (accepted as a citizen, though born elsewhere). A U.S. National is anyone who is a citizen or was born in American Samoa or the Commonwealth of the Northern Mariana Islands. An alien is someone who is neither a citizen nor a national.
Taxes, the IRS and Alien Status
There are two main distinctions in alien status when it comes to taxes and the IRS – resident alien and nonresident alien. There are particular parameters for being considered a resident, but the basic meaning is someone who lives in the United States.