Nonresident

Nonresident is a general term used to describe a person or entity that does not reside in a particular jurisdiction or organization. It denotes lack of ordinary residence, domicile, or tax residency needed for certain rights, obligations, or benefits. The term is used across fields such as law, taxation, immigration, and statistics. A nonresident may still be a citizen of the jurisdiction or hold a temporary status, but does not meet the residence criteria.

In taxation, nonresidents are typically taxed on income sourced within the jurisdiction, rather than on global income. Residency criteria vary; some systems use physical presence, others domicile, and many rely on threshold days or ties to the country. Tax rates, deductions, and treaty provisions for nonresidents often differ from those for residents. For example, in the United States, a nonresident alien is taxed on U.S.-source income, with special rules and possible tax treaties; residents or resident aliens are taxed more broadly.

In immigration and border contexts, nonresidents may be legally present for a limited period or under a nonpermanent visa; permanent residents or citizens have broader rights and longer-term residency. Nonresident status can affect access to services, work authorization, and eligibility for programs that require domicile.

In statistics, education, and civil administration, nonresident can refer to students living outside a district or country, travelers, or others not counted as residents for a given purpose.

Because residency definitions and thresholds vary by jurisdiction and purpose, individuals and organizations should consult relevant laws and regulations to determine how nonresident status affects taxation, rights, and obligations.