Considering nationality when you are preparing taxes (part 2)

• A U.S. National is an individual who owes his sole allegiance to the United States, including all U.S. citizens, and including some individuals who are not U.S. citizens. For tax purposes the term "U.S. National" refers to individuals who were born in American Samoa or the Commonwealth of the Northern Mariana Islands.
• An alien is an individual who is not a U.S. citizen or U.S. national. An Immigrant is an alien who has been granted the right by the United States Citizenship and Immigration Services (USCIS) to reside permanently in the United States and to work without restrictions in the United States. Also known as a Lawful Permanent Resident (LPR). All immigrants are eventually issued a "Green Card" (USCIS Form I-551), which is the evidence  of the alien's LPR status. LPR's who are awaiting the issuance of their Green Cards may bear an I-551 stamp in their foreign passports.