International Taxation
An alien is any individual who is not a U.S. citizen or a U.S. national. A resident alien is an alien that meets the green card test or substantial presence test.
You are a Lawful Permanent Resident of the United States if you have been issued by the U.S. Citizenship and Immigration Services (USCIS) an alien registration card, Form I-551, also known as a “green card.”
An alien is any individual who is not a U.S. citizen or a U.S. national. A nonresident alien is an alien who does not meet the green card test or substantial presence test.
