Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

What to File

Dual-status Aliens — Residents

Dual-status taxpayers, who became resident aliens during the calendar year, must file Form 1040. The words "Dual-Status" should be written across the top of the return.

In addition, a statement should be attached to the return showing the income for the part of the year the taxpayer was a nonresident. Form 1040NR or Form 1040NR-EZ can be used as that statement with the words "Dual-Status Statement" written across the top of the form. Do not sign Form 1040NR or Form 1040NR-EZ. The return and statement are filed with the Internal Revenue Service Center, Austin, TX 73301-0215, U.S.A.

Top portion of Form 1040NR with Dual-Status Statement written on the corner