Taxation of Aliens by Visa Type and Immigration Status

Categories of Visas for Aliens Visa Number Visa Number Visa Number Visa Number Visa Number
Employees of Foreign Governments 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-1B H-2 H-3 H-4
Members of the Foreign Press I-1        
Exchange Visitors J-1 J-2      
Fiance 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      
Aliens with Extraordinary Ability O-1 O-2 O-3    
Alien 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 Business Person 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