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Taxation of Aliens by VISA Type and Immigration Status

Aliens on A-1; A-2; A-3 Visas—Employees of Foreign Governments A-1 A-2 A-3      
Aliens on B-1; B-2 Visas—Visitors for Business / Visitors for Pleasure B-1 B-2      
Aliens on C-1; C-2; C-3 Visas—Aliens in Transit Through the USA C-1 C-2 C-3    
Aliens on D-1; D-2 Visas—Alien Crew Members of Ships and Aircraft D-1 D-2      
Aliens on E-1; E-2; E-3 Visas—Treaty Traders and Treaty Investors E-1 E-2 E-3    
Aliens on F-1; F-2; F-3 Visas—Academic Students F-1 F-2 F-3    
Aliens on G-1; G-2; G-3; G-4; G-5 Visas—Employees of International Organizations   G-1 G-2 G-3 G-4 G-5
Aliens on H-1; H-2; H-3; H-4 Visas—Workers in Specialty Occupations H-1 H-1b H-2 H-3 H-4
Aliens on I-1 Visas—Members of the Foreign Press I-1        
Aliens on J-1; J-2 Visas—Exchange Visitors J-1 J-2      
Aliens on K-1; K-2; K-3; K-4 Visas—Fiance or Spouse of U.S. Citizen K-1 K-2 K-3 K-4  
Aliens on L-1; L-2 Visas—Intracompany Transferees L-1 L-2      
Aliens on M-1; M-2; M-3 Visas—Vocational Students M-1 M-2 M-3    
Aliens on N-8; N-9 Visas—Parent /Child of Lawful Permanent Resident N-8 N-9      
Aliens on O-1; O-2; O-3 Visas—Aliens with Extraordinary Ability O-1 O-2 O-3    
Aliens on P-1; P-2; P-3; P-4 Visas—Alien Athletes and Entertainers P-1 P-2 P-3 P-4  
Aliens on Q-1; Q-2; Q-3 Visas—Cultural Exchange Visitors Q-1 Q-2 Q-3    
Aliens on R-1; R-2 Visas—Religious Workers R-1 R-2      
Aliens on S-5; S-6; S-7 Visas—Aliens Supplying Critical Information On Criminal Activity S-5 S-6 S-7    
Aliens on T-1; T-2; T-3; T-4; T-5 Visas—Victims of Trafficking in Persons T-1 T-2 T-3 T-4 T-5
Aliens on U-1; U-2; U-3; U-4; U-5 Visas—Victims of Criminal Activity U-1 U-2 U-3 U-4 U-5
Aliens on V-1; V-2; V-3 Visas—Spouse / Child / Parent of Lawful Permanent Resident V-1 V-2 V-3    
Aliens on TN; TC; TD Visas—Professional Business Person From Canada or Mexico TN TC TD    

 

Aliens on the Visa Waiver Program
Alien Visitors From CFA Countries—Micronesia / Marshall Islands / Palau Micronesia Marshall Islands Palau
Asylees—Aliens Who Have Been Granted Asylum in the USA
Refugees—Aliens Who Entered the USA as Refugees
Parolees—Aliens Allowed to Enter the USA Temporarily
Aliens in TPS—Temporary Protected Status
Lawful Permanent Residents—Green Card Holders

 

Page Last Reviewed or Updated: 10-Apr-2014