NRA (Nonresident Alien for Tax Purposes)

A tax classification for foreign nationals who do not meet the Substantial Presence Test or green card test. F-1 students are generally classified as nonresident aliens for their first 5 calendar years in the U.S. NRAs file Form 1040-NR, may be exempt from FICA taxes, and cannot claim the standard deduction (unless from a treaty country with specific provisions).