According to 26 USC § 865(g)(1) “The term ‘nonresident’ means any person other than a United States resident.” A nonresident is any individual who does not primarily reside in one state or one country, but has an interest in it. The status of nonresident is important in many legal fields; including tax, labor, and immigration. Someone who resides in Pennsylvania but works in New York City is a nonresident of New York City and should file two state tax returns.
The IRS defines a nonresident alien is any individual who does not to possess a green card or does not pass the substantial presence test (31 days during the current year and 183 days during the past 3 years). A nonresident alien who works in New York City for 7 months, has to file Form 1040 to the IRS and Form IT-203 to the New York State Department of Taxation and Finance to complete their annual tax reporting.
[Last updated in April of 2022 by the Wex Definitions Team]