Nonresident Alien Filing Requirement

The United States has many nonresident aliens all of whom are required to file an income tax return if the fall under certain categories. If a nonresident alien worked or was considered to have worked in a trade or business during the 2007 tax year (in the United States) they must file a tax return if their income didn’t come a business conducted in the U.S. Additionally the nonresident alien must not have had income from any U.S. sources or the nonresident alien income is exempt from income tax.

If a nonresident alien had a tax liability that was not satisfied by the tax withholding where the withholding should have taken place and was not engaged in a trade or business within the U.S. then they must file a tax return. More can be learned about some of the other provisions that would require a nonresident alien to file a tax return by going to the IRS website.