Taxpayers Living Abroad A U.S. citizen or resident alien Resident Aliens You meet the green card test or the substantial presence test Territory Residents Individuals working or living in U.S. Territories/Possessions Non-Resident Alien Not a U.S. citizen Foreign Students Aliens temporarily present in the United States as students or scholars Other Categories Other categories of foreign workers Top Tasks Get Your Tax Record Individual Taxpayer Identification Number (ITIN) Foreign Earned Income Exclusion Foreign Tax Credits Tax Treaties Help & Resources Contact Us from Outside the U.S. Currency Exchange Foreign Electronic Payments Forms & Publications for International Taxpayers International Tax Topic Index For taxpayers with international filing requirements Search the index