How to Become a Nonresident Alien: Legal Definitions, Public Laws, and the Revocation of Election
Jason Jehorek Published on: 26/09/2025
The status of a Nonresident Alien (NRA) under U.S. law is one of the most misunderstood but important positions in the realm of taxation and jurisdiction. Many assume it applies only to foreign nationals living abroad, yet the legal framework shows it is also a status available to those born in one of the fifty states of the Union who never lawfully entered into the jurisdiction of the statutory “United States.” To understand how to become a nonresident alien, we must look at the precise legal definitions provided in Black’s Law Dictionary, the U.S. Code, and the Internal Revenue Manual (IRM)—and then connect them with the lawful remedy of the Revocation of Election (ROE).
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