The income tax filing requirements for immigrants are dependent on individual residency status. The requirements for a permanent resident are different from those for a nonresident alien. To file a joint income tax return, a nonresident alien married to a U.S. citizen or permanent resident must have an individual taxpayer identification number. Permanent resident aliens already have a Social Security number. A nonresident alien is an alien whose residency status in the U.
26 December 2015