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IRS Terms & Definitions

General Tax Information

The UNCW Tax Compliance Department provides the University with tax planning, guidance, compliance, interpretation, reporting and training.

Resident

Meets "green card" or "substantial presence" test. See IRS Pub. 519 - US Tax Guide for Aliens.

Nonresident

A non US citizen DOES NOT meet "green card" test or the substantial presence test.

U.S. Person

(cf. IRC 7701(a) (30) and Treas. Reg. 1.1441-1(c) (2)).

US citizen individual, resident alien individual, US corporation, US partnership, US partner, US trust, US estate, US government, State government, government of District of Columbia, and any other person is not a foreign person.

Foreign Person

(cf. Treas. Reg. 1.1441-19(c) (2)).

Nonresident alien individual, foreign corporation, foreign partnership, foreign partner, foreign trust, foreign estate, foreign government, foreign branch of a US person, international organization, and any other person who is not a US person.

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