Office of Business Operations

Nonresident Alien (NRA) for tax purposes

An NRA is an individual who is not a citizen of the United States nor a resident alien or “green card” holder.  An NRA is admitted into the United States for a temporary stay and for a specific purpose.  For example, an international student’s purpose can be identified on form DS-2019 or I-20.

The Office of Business Operations-Payroll will determine if the person is a nonresident alien based on information provided in their Foreign National Information Form (FNIF). The following are some guidelines to use for international students and visitors:

F-1 and J-1 student visa holders are generally considered nonresident aliens for any part of the first five calendar years they are present in the U.S. in that visa status (one time five year exclusion; years need not be consecutive).

J-1 nonstudent visa holders (professors, visiting scholars, researchers, etc.) are generally considered nonresident aliens for two of the current and past six calendar years they are in the U.S. in that visa status (continuum period) .