Federal Taxation of Resident Aliens

Posted on Sep 11, 2010

This chapter, written in 2010 for the Washington State Department of Commerce and the Washington State Bar Association’s Doing Business in Washington State – A Guide for Foreign Business and Investment, summarizes some of the key tax considerations for a foreign national’s move to the United States.

A resident alien, as determined by meeting one of the tests mentioned below, is taxed much the same as a U.S. citizen. As with a U.S. citizen, a resident alien is subject to worldwide taxation on items of gross income. Click here to read the entire article.