A foreign national is any person who is not a national of a specific country. For example, in the United States, a foreign national is someone who is neither a citizen nor a national of the United States. This term is also used in the law of Canada to refer to individuals who are not Canadian citizens or permanent residents. In the US, the term "alien" is often used to refer to a foreign national, and it is defined as any person who is not a citizen or national of the United States
. In the context of tax purposes, a foreign national is a term used to describe a person who is not a citizen of the host country in which he or she is temporarily residing
