For Resident Alien we have terms and definitions in 3 topics. The topics are Accounting, Accounting Terms and Citizenship.

This is an individual that is not a citizen, but who has a residence in the United States. They are taxed on all of their INCOME worldwide in the same manner a citizen of the United States is.
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This is an individual that is not a citizen, but who has a residence in the United States. They are taxed on all of their INCOME worldwide in the same manner a citizen of the United States is.
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Applies to non-U.S. citizens currently residing in the United States. The term is applied in three different manners; please see Permanent Resident, Conditional Resident, and Returning Resident
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