Taxation of Aliens by Visa Type and Immigration Status


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-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