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Resident or nonresident alien for taxes?

For US taxes, a foreign national is either a resident alien or a nonresident alien. The answer decides which return you file and what income you report.

Reviewed by Alex Thomas · Updated Nov 5, 2026

You're a resident alien under the substantial presence test (220 counted days). You generally file Form 1040, unless an exception or a treaty applies.

F, J, M and Q visa holders and some others can exclude days. Enter only the days that count.

Tax status

Resident alien (substantial presence)

Form 1040

Return to fileForm 1040
Counted days220 / 183

Arrived or left this year? You may be a dual-status alien: resident for part of the year and nonresident for the rest. Publication 519 explains how to file that year.

Either way, if you aren't eligible for an SSN you need an ITIN to file.

Ask members who've been there

Questions

What is the difference between a resident and a nonresident alien?
Resident aliens are taxed like US citizens on worldwide income and file Form 1040. Nonresident aliens are generally taxed only on US-source income and file Form 1040-NR.
Does my immigration status decide my tax status?
Not directly. A green card makes you a tax resident, but without one the IRS counts days with the substantial presence test, whatever your visa says, minus any exempt days.
Can I be both in the same year?
Yes. In the year you arrive or leave you can be a dual-status alien. Publication 519 covers how to split the year and which forms to use.

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Sources

  1. IRS Publication 519irs.gov
  2. IRS — Green card testirs.gov
  3. IRS — Taxation of dual-status individualsirs.gov

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