Inpats, or inpatriates, are foreigners who have been transferred to work in the United States. So in a sense, inpats are also (from the perspective of their country of origin) expats.
As individuals working in the States, inpats normally become subject to the U.S. taxation system. This is probably the first time they’ll encounter the IRS, who from their side refer to inpats as Resident Aliens. Read more