nonresident
According to 26 USC § 865(g)(1) “The term ‘nonresident’ means any person other than a United States resident.” A nonresident is any individual who does not primarily reside in one state or one country, but has an interest in it. The status of nonresident is important in many legal fields; including tax, labor, and immigration. Someone who resides in Pennsylvania but works in New York City is a nonresident of New York City and should file two state tax returns.