What Is the Difference Between Nationality and Citizenship for U.S. Tax Purposes?
All U.S. citizens are U.S. nationals, but not all U.S. nationals are citizens. A U.S. national who is not a citizen (a “non-citizen national”) is a person who owes permanent allegiance to the United States but was not born in a state or territory that confers citizenship. The most common example is a person born in American Samoa or Swains Island (IRS: Determining Alien Tax Status).
| Status | Who | U.S. Tax Filing? | FEIE Eligible? | Passport? |
| U.S. citizen | Born in the U.S., naturalized, or born abroad to U.S. parents | Yes, worldwide income | Yes | U.S. passport |
| U.S. non-citizen national | Born in American Samoa or Swains Island | Yes, worldwide income | Yes | U.S. passport (annotated) |
| U.S. resident alien | Green card holder or SPT met | Yes, worldwide income | Yes | No U.S. passport |
| Nonresident alien | Neither citizen, national, nor resident | U.S.-source only | No | No |
Why the distinction matters:
- Tax filing: both U.S. citizens and non-citizen nationals file Form 1040 and report worldwide income. The IRS treats them identically for income tax purposes.
- FEIE and FTC: both citizens and non-citizen nationals can claim them.
- Renunciation: citizens renounce at a consulate; non-citizen nationals can also relinquish, but the process and exit tax rules differ slightly.
- Social Security: non-citizen nationals qualify for Social Security benefits on the same terms as citizens.
Common confusion points:
- “Nationality” abroad often means citizenship. In U.S. law, it is a broader category.
- Dual nationals (citizens of two countries) have full U.S. tax obligations regardless of their other citizenship
- “Accidental Americans” born abroad to a U.S. parent are citizens (not just nationals) and owe U.S. tax on worldwide income
For more, see our Accidental American Taxes guide.
Last updated on April 29, 2026
