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An individual who is neither a US citizen, nor otherwise considered to be resident in the US is designated as a non-resident alien (NRA). However, despite the use of common terminology, the definition of who is a NRA for Federal Income Tax purposes differs from who is a NRA for Federal Estate and Gift Tax matters. For more on the non applicability of the rules in the estate and gift tax setting see Rhoades & Langer 23.01.

Note that there is no guarantee that being a NRA for Federal purposes will be replicated in non-resident status for State Income Tax purposes. The rules at the State level are quite different, and vary from State to State. It is possible to be a NRA for Federal purposes but nevertheless be considered resident for State purposes.

Also see Rhoades & Langer 23.02 for more on taxation of Resident Aliens and Non Resident Aliens and pre immigration planning. See Rhoades & Langer 23.10 for more on dual status years, including first and last years of residence.