Nonresident Alien Tax refers to the tax obligations and regulations that apply to individuals who are considered nonresident aliens for tax purposes. Nonresident aliens are individuals who are not U.S. citizens or green card holders and do not meet the substantial presence test for residency in the United States. They are subject to specific tax rules and may have to file a Form 1040NR or Form 1040NR-EZ to report their U.S. source income.

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