GLACIER Tax Compliance System - Help
- Introduction
- Nonresident Versus Resident Status
- Substantial Presence Test
- Income Tax Withholding for Foreign Payments
- Payments to California Non-Residents
- Services Performed Outside the U.S. by a Foreign Person
Nonresident Versus Resident Status
A Nonresident Alien
- Is not a US citizen
- Is not a Permanent Resident of the US (Green Card Holder)
- Does not pass the substantial presence test
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