Because residents and nonresident aliens are taxed differently, it's important to understand the difference. You're considered a nonresident alien for any period that you're neither a U.S. citizen nor a resident alien for tax purposes. You're considered a resident alien for a calendar year if you meet the green card test or the substantial presence test for the year. This episode will discuss the difference between resident and nonresident aliens and help you choose the right status for your client.

This is part one. Join us next week for part 2!