An individual who is not a citizen or permanent resident of a country and does not meet the substantial presence test for tax purposes. Non-resident aliens are subject to different tax rules than residents and may be required to pay taxes only on income earned within the country. This status affects eligibility for certain benefits and obligations under immigration law. Non-resident aliens must file tax returns if they have income from the host country.
Etymology
The term “non-resident” combines “non,” meaning “not,” with “resident,” derived from the Latin “residere,” meaning “to reside.”