Generally, for U.S. tax purpose, a nonimmigrant or immigrant visa status under U.S. immigration law is different from U.S. tax residency status under U.S. tax law (nonresident alien, resident alien, or dual-status alien). Visa status under immigration law may be relevant to U.S. taxation in limited situations, such as: Whether to count the days of presence in the United States for purposes of the Substantial Presence Test in order to determine U.S. tax residency in a tax year. Internal Revenue Code (IRC) exceptions based on visa status. Application of U.S. income tax treaty benefits. For additional information and special tax rules that may be applicable to taxpayers with a specific visa status, please refer the Publication 519, U.S. Tax Guides for Aliens, and the active link under Visa type below: Categories of Visas for aliens Visa number Visa number Visa number Visa number Visa number Diplomat or foreign government officials A-1 A-2 A-3 Visitors for business / Visitors for pleasure B-1 B-2 Aliens in transit through the USA C-1 C-2 C-3 Alien crew members of ships and aircraft D-1 D-2 Treaty traders and treaty investors E-1 E-2 E-3 Academic students F-1 F-2 F-3 Employees of international organizations G-1 G-2 G-3 G-4 G-5 Workers in specialty occupations H-1 H-1B H-1B1 H-2A H-2B H-3 H-4 Representatives of the foreign media I-1 Exchange visitors J-1 J-2 Fiancé or spouse of U.S. citizen K-1 K-2 K-3 K-4 Intracompany transferees L-1 L-2 Vocational students M-1 M-2 M-3 Parent /Child of lawful permanent resident N-8 N-9 Individual with extraordinary ability or achievement O-1 O-2 O-3 Individual athletes and entertainers P-1 P-2 P-3 P-4 Cultural exchange visitors Q-1 Religious workers R-1 R-2 Aliens supplying critical information on criminal activity S-5 S-6 S-7 Victims of trafficking in persons T-1 T-2 T-3 T-4 T-5 Victims of criminal activity U-1 U-2 U-3 U-4 U-5 Spouse / Child / Parent of lawful permanent resident V-1 V-2 V-3 Professional businessperson from Canada or Mexico TN TD Common categories of aliens on the visa waiver program Alien visitors from Compact of Free Association (CFA) countries: Micronesia Marshall Islands Palau Asylees: Aliens who have been granted asylum in the U.S.A. Refugees: Aliens who entered the U.S.A. as refugees Parolees: Aliens allowed to enter the U.S.A. temporarily Aliens in Temporary Protected Status (TPS) Lawful permanent residents: Green card holders References U.S. Department of State – Types of Visas for Temporary Visitors U.S. Department of State – Visa Types for Immigrants
