What is a Resident Alien for US Tax Purposes?
This is not the same thing as immigration status. It’s purely a tax classification.
A Resident Alien for U.S. tax purposes is a non-U.S. citizen whom the IRS treats the same as a U.S. citizen when it comes to taxes. It is a non-citizen who either has a green card or has passed the substantial presence test. For tax filing, it mainly means they must report worldwide income to the IRS and that you are eligible to claim certain credits.
You are a Resident Alien for US Tax Purposes if:
- You are a lawful permanent resident/ green card holder
- You are. F-1 or J-1 student who has exceeded 5 years in student status and passed the SPT
- You are a J-1 non-student who was in the US for more than 2 out of the last 6 tax years
- Any amount of time, even one day, spent in the US during a calendar year can count towards substantial presence for that tax year
If You Are a Resident Alien and You Have Income to Report or a Tax Refund to Claim:
- You may be eligible for Free File Software from the IRS website; or
- You can purchase widely-available tax filing paperwork, such as Turbo Tax; or
- You can also consult a certified tax accountant; or
- You can utilize Tulane's Volunteer Income Tax Assistance (VITA) Program
If You Are a Resident Alien and You have NO income to Report:
- You don't file Form 8843 or any other similar form if you didn't have any income, from the US and/or abroad
The IRS Volunteer Income Tax Assistance Program
- VITA Program: The IRS Volunteer Income Tax Assistance (VITA) program offers tax help for taxpayers who qualify. You can get free tax help by visiting VITA providers’ sites. BE SURE TO ASK IF THEY ARE FAMILIAR WITH NON-RESIDENT TAX FILING. To find one near you, click here.
- The Tulane VITA clinic will be open every Saturday from February 21, 2026 to April 11, 2026, from 9:00am to 4:30pm. The clinic is open to anyone who earned under $67,000.00 in 2025. This includes people with Visas and other legal status. If you have questions about the clinic during these dates, you can email vita@tulane.edu.
- You can find general information about VITA here.
