Resident vs Nonresident for Taxes

Whether you are a resident or nonresident for tax purposes completely changes your filing form and what income is taxed.

How it's decided

Generally, if you meet the Substantial Presence Test you are classified as a resident alien and report worldwide income. Students and trainees may qualify as exempt individuals, which requires separate analysis.

Depending on your status you'll file a 1040 or 1040-NR, and tax-treaty benefits may apply in some cases. For your first year, consulting a Korean-American CPA is recommended.