Aliens in the United States in various non-immigration visa classifications, those with green cards (LPRs) as well as investors in U.S. businesses need to review the tax consequences of their stay and transactions in the U.S. Such is necessary to minimize the tax liability of aliens and ensure compliance with the complex U.S. tax laws.
Aliens who invest or obtain passive income from sources such as dividends, rents, royalties, stocks, bonds and real estate transactions are subject to special rules and different tax treatments for all related income. Furthermore, Legal Permanent Residents (LPRs) who reside who reside significantly outside of the United States are subject to special tax rules.
Aliens residing in the U.S. need to understand U.S. tax laws thoroughly at the beginning of the U.S. residence or visit to ensure that their transactions are processed tax efficiently and that they comply with all of the various filing requirements dictated by the U.S. Internal Revenue Service (I.R.S.)
This website provides a general overview of the taxation of aliens in the United states as well as general information on select topics of interest for aliens.