Per the IRS, "an alien is any individual who is not a U.S. citizen or U.S. national", and a "nonresident alien is an alien who has not passed the green card test or the substantial presence test." The IRS has stated that if a Non Resident Alien (person) is any of the following, then they are required to to file a US Tax Return:
- A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year must file even if:
.....a) that person's income did not come from a trade or business conducted in the United States,
.....b)that person did not have any income from U.S. sources, or
.....c)that person's income is exempt from income tax.
- However, if that nonresident alien individual's only U.S. source income is wages in an amount less than the personal exemption amount (see Publication 501), you are not required to file.
- A nonresident alien individual not engaged in a trade or business in the United States with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
- A representative or agent responsible for filing the return of an individual described in (1) or (2).
- A fiduciary for a nonresident alien estate or trust.
- A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).