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A non-resident alien is any individual who is not a U.S. citizen or U.S. national. A non-resident alien is an individual who does not own a green card. Resident aliens generally are taxed and are similar to U.S. citizens. To be classified as a resident alien, the individual must be either a green card holder or a permanent citizen of the United States. A non-resident alien is someone who’s legally in the U.S. for a short time or who doesn’t have a green card.