This section is intended as a general guide on residence status for tax purposes. Please note that there are significant differences between the definitions of residence status for immigration law purposes and tax law purposes.
Most nonresident aliens receive no tax exemption for dependents.
A resident alien for tax purposes must pay tax to the U.S. government on income from all sources, worldwide, and may in certain limited circumstances enjoy benefits of tax treaty exemptions. Individuals who are resident aliens for tax purposes can claim exemptions for dependents, while nonresident aliens generally may not. Categories established for immigration purposes do not necessarily coincide with those set up for tax purposes. Under certain circumstances, a nonresident alien for immigration purposes may be a resident for tax purposes. Thus, students and scholars who are not citizens of the United States must take care to determine whether they are resident or nonresident aliens for tax purposes.