RESIDENT NON RESIDENT
1. They are given a "green card" 1. They don't have a green card
2. They have the right to vote. 2. Students on scholarships or programs such as work
and travel, or teachers fall into this category.
3. They can bring close relatives 3. If you don't meet the substancial presence test
to live with you. for calendar year 2018 ( from 1st January to 31st
december), you don't qualify .
4. They don't have the citezenship.4. Regarding taxes, you only owe tax only on
income that was generated within the U.S