Generally, for U.S. tax purpose, a nonimmigrant or immigrant visa status under U.S. immigration law is different from U.S. tax residency status under U.S. tax law (nonresident alien, resident alien, or dual-status alien). Visa status under immigration law may be relevant to U.S. taxation in limited situations, such as:
- Whether to count the days of presence in the United States for purposes of the Substantial Presence Test in order to determine U.S. tax residency in a tax year.
- Internal Revenue Code (IRC) exceptions based on visa status.
- Application of U.S. income tax treaty benefits.
For additional information and special tax rules that may be applicable to taxpayers with a specific visa status, please refer the Publication 519, U.S. Tax Guides for Aliens, and the active link under Visa type below:
| Categories of Visas for aliens | Visa number | Visa number | Visa number | Visa number | Visa number |
|---|---|---|---|---|---|
| Diplomat or foreign government officials | A-1 | A-2 | A-3 | ||
| Visitors for business / Visitors for pleasure | B-1 | B-2 | |||
| Aliens in transit through the USA | C-1 | C-2 | C-3 | ||
| Alien crew members of ships and aircraft | D-1 | D-2 | |||
| Treaty traders and treaty investors | E-1 | E-2 | E-3 | ||
| Academic students | F-1 | F-2 | F-3 | ||
| Employees of international organizations | G-1 | G-2 | G-3 | G-4 | G-5 |
| Workers in specialty occupations | H-1 |
H-1B1 |
H-2B |
H-3 | H-4 |
| Representatives of the foreign media | I-1 | ||||
| Exchange visitors | J-1 | J-2 | |||
| Fiancé or spouse of U.S. citizen | K-1 | K-2 | K-3 | K-4 | |
| Intracompany transferees | L-1 | L-2 | |||
| Vocational students | M-1 | M-2 | M-3 | ||
| Parent /Child of lawful permanent resident | N-8 | N-9 | |||
| Individual with extraordinary ability or achievement | O-1 | O-2 | O-3 | ||
| Individual athletes and entertainers | P-1 | P-2 | P-3 | P-4 | |
| Cultural exchange visitors | Q-1 | ||||
| Religious workers | R-1 | R-2 | |||
| Aliens supplying critical information on criminal activity | S-5 | S-6 | S-7 | ||
| Victims of trafficking in persons | T-1 | T-2 | T-3 | T-4 | T-5 |
| Victims of criminal activity | U-1 | U-2 | U-3 | U-4 | U-5 |
| Spouse / Child / Parent of lawful permanent resident | V-1 | V-2 | V-3 | ||
| Professional businessperson from Canada or Mexico | TN | TD |
Common categories of aliens on the visa waiver program
- Alien visitors from Compact of Free Association (CFA) countries:
- Micronesia
- Marshall Islands
- Palau
- Asylees: Aliens who have been granted asylum in the U.S.A.
- Refugees: Aliens who entered the U.S.A. as refugees
- Parolees: Aliens allowed to enter the U.S.A. temporarily
- Aliens in Temporary Protected Status (TPS)
- Lawful permanent residents: Green card holders