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

Unique Filing Status and Exemption Situations

Introduction

Overview

Nonresident aliens can be students, teachers, trainees or undocumented immigrants. Your role is to determine if nonresident aliens can be treated as resident aliens for tax purposes.

Most tax rules that apply to U.S. citizens will also apply to resident aliens, including filing status, exemption issues, and the obligation to report worldwide income on their Form 1040.

Tip

Filing a tax return as a resident alien does not affect the person's immigration status in any way.

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