Am I An ‘Alien’?

Before we launch into providing an overview of the US tax rules that apply to inbound Australian expats, it is important to first define the term ‘alien’.

In normal speech, when someone refers to the term ‘alien’ they are referring to travellers from outside the Earth – little green men and all that stuff.However, for US immigration purposes, the term ‘alien’ refers to ‘an individual who is not a U.S. citizen or U.S. national’.

The definitions of ‘U.S. National’ and ‘U.S. Citizen’ are to be found at this link.