Resident aliens are the citizens of the US or foreign people living in the country who have qualified wither the green card test or a substantial presence test. Generally, people with F and J visas are considered resident aliens after completing five calendar years in the country.
For a nonresident alien, two different types of income must be reported while filing the taxes. One is the income from a business or trade in the US or is “Effectively Connected” to a business or trade. The other is the US sources of income that is Fixed, Determinable, Annual, or Periodical (FDAP).