What qualifies an individual as a Nonresident Alien?

An individual is classified as a Nonresident Alien primarily based on their immigration status and physical presence in the United States. The correct choice correctly identifies a non-US citizen who does not possess a green card and resides in the US. This classification signifies that the individual does not have the same tax obligations as residents and is typically taxed only on income that is effectively connected with U.S. sources, as opposed to their worldwide income.

To further understand why this choice fits the criteria for a Nonresident Alien, it is essential to consider that an individual without a green card does not have permanent residency status, and their presence in the U.S. does not establish them as a resident for tax purposes. This contrasts with other scenarios, such as U.S. citizens or individuals who qualify for residency and are subject to different tax rules.

The other choices, while they involve some aspect of residency or citizenship, do not accurately define a Nonresident Alien in the context of U.S. tax regulations. A U.S. citizen living abroad retains citizenship status regardless of location; a non-U.S. citizen who meets the substantial presence test would actually be considered a resident for tax purposes; and a U.S. resident temporarily abroad would still retain their status, indicating they are not a