Foreign nationals living in the United States are subject to federal income tax laws. Permanent residents, even those residing outside the U.S., are also responsible for filing federal income tax returns each year. The Internal Revenue Service publishes several helpful guides each year for employers and foreign nationals:
- U.S. Tax Guide for Aliens (Publication 519)
- Tax Guide for U.S. Citizens and Resident Aliens Abroad (Publication 54)
- Tax Information for Visitors to the United States (Publication 513)
- Withholding of Tax on Nonresident Aliens and Foreign Entities (Publication 515)
Lawful permanent residents should pay extra attention to their federal income tax returns. Filing as a “non-resident” will jeopardize your status and have a severe impact on your ability to apply for naturalization.
Individual federal income tax returns are a critical component of family-based green card applications and naturalization applications. If you have questions about qualifying for either of these benefits, schedule a consultation with Immigration Attorney D.Ray Mantle today.

