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

Foreign Student Comprehensive Practice

Part I: Simone Dupont

Residency Status

Begin by determining Simone's residency status for federal tax purposes. What is Simone's status?

Resident alien: U.S. residents who meet either the green card test or the substantial presence test
Nonresident alien: Individuals who are not citizens or residents of the United States
Dual status alien: Individuals who are both nonresidents and resident aliens for the tax year

Click here to view Simone's forms and important nonresident alien or alien tax information.

Click here to refer to the Are you an exempt individual? Decision Tree.

Click here to refer to the Nonresident Alien or Resident Alien? Decision Tree.