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A resident income tax return is the regular income tax filing that all individuals residing in the U.S. complete by April 15th of the year. A nonresident is an individual who is a non-US citizen who derived a portion of their income in the United States at any point during the tax year. These individual are required to report any income earned in the United States, especially if that income was not subject to federal withholding.
Resident Filers
A resident files a Form 1040 or 1040EZ and any associated schedules that may be required. These forms are readily available to every taxpayer through an income tax office, online or from a tax preparation service.
Nonresident Filers
A nonresident files a 1040NR or 1040NR-EZ, which is specially designated for nonresidents. The due date for the filing depends on when the income is received. Although typically this date is April 15th, it can be as late as June 15th. Questions concerning the filing requirements for resident/nonresident filers can be found in IRS Publication 519.
