Nonresident Alien

Non Resident Alien

In the United States, a foreigner who does not possess a green card and who has not been present in the United States for more than a certain number of days over a period of time. A non-resident alien is subject to a 30% tax on dividends that are taxable in the United States; however, he/she is not liable for capital gains taxes and is only taxed on income earned in the United States instead of worldwide income to which resident aliens and U.S. citizens are subject. See also: W-8.

Nonresident Alien

A person who is not a U.S. citizen and does not live in the United States, or lives in the United States and does not have a green card or does not meet the substantial presence test.