Foreign Persons

Tax information for foreign persons classified by the IRS as: resident aliens who meet the green card test or the substantial presence test in the current year; nonresident aliens who have not met the green card test or the substantial presence test; dual status aliens who change residency status in the current year; foreign students who temporarily reside in the U.S.; and other categories, including athletes and entertainers, agricultural workers, au pairs, dual status aliens, and expatriates.