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Nonresident Alien
Barron's Business Dictionary:
Nonresident Alien
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An alien who is not a lawful permanent resident of the United States during the calendar year and who does not meet the requirements of the substantial presence test and does not elect to be treated as a
resident alien
.
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Barron's Business Dictionary
Dictionary of Business Terms
. Copyright © 2007 by
Barron's Educational Series, Inc
. All rights reserved.
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Mentioned in
Internal Revenue Code section 861
Internal Revenue Code Section 1041
United States v. Verdugo-Urquidez
Zschernig v. Miller
Alien
(law)
Enemy alien
Withholding tax
Salisbury University
Johnson v. Eisentrager
S corporation
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