Non-Resident Tax Calculator (USA)

Here’s a comprehensive table summarizing key points about non-resident alien taxation in the USA:

Aspect	Details
Definition	A non-resident alien is an individual who is not a U.S. citizen and doesn’t meet the green card or substantial presence test13.
Taxable Income	Only income from U.S. sources is taxable; foreign-earned income is generally exempt13.
Tax Forms	Must file Form 1040NR or 1040NR-EZ for federal taxes3.
Standard Withholding Rate	Generally 30%, but exceptions apply4.
Deductions	Cannot claim standard deduction or most itemized deductions4.
Residency Tests	Must not meet Green Card Test or Substantial Presence Test13.
FICA (Social Security & Medicare)	Exempt if on F-1, J-1, M-1, or Q-1 visa and performing services in accordance with visa purpose4.
Tax Treaties	May reduce tax rates or provide exemptions for certain types of income4.
Form 1099	Non-resident aliens do not receive Form 10994.
State Taxes	May need to file state tax returns depending on the state of residence3.
Filing Deadline	Generally April 15th of the following year3.
Form 8843	Required for certain non-residents exempt from substantial presence test3.
Scholarship/Fellowship	Taxed at 14% for F, J, M, Q visa holders (for the taxable portion)4.
Net Investment Income Tax	Non-resident aliens are not subject to this additional 3.8% tax5.
Sailing Permit	May be required before leaving the U.S., with some exceptions6.

This table provides a concise overview of the key aspects of non-resident alien taxation in the USA. It’s important to note that tax laws can be complex and may change, so consulting with a tax professional or the IRS for the most up-to-date and personalized advice is recommended.