The Internal Revenue Service (IRS) considers you a nonresident alien if you are not a lawful permanent resident (Green Card holder) or do not pass their substantial presence test.  

Learn from the IRS about filing a U.S. federal tax return if you are a nonresident alien. Find out:

• If you need to file
• How to claim a refund or credit
• What income to report
• Which forms to file

If you are required to file a tax return as a nonresident alien, get more information about:

• What your filing status is
• What deductions and credits you may qualify for
• If you are eligible for an adjustment to gross income, which may lower your tax bill