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

Residency Status

Determining Status

Dual-status Alien (For Informational Purposes Only – Out of Scope)

Dual-status aliens are resident aliens and nonresident aliens at different times in the same tax year. This most commonly occurs in the year a person arrives in the U.S. or leaves the U.S. It may also occur if residency status changes during the year. If a taxpayer is a dual-status alien, they may choose to file as a resident alien for the entire year. (However, their world-wide income would then be subject to U.S. tax.)

More Information

Completing dual-status returns is a complex issue and is out of scope for the VITA program. Refer dual-status taxpayers to seek professional assistance outside of the VITA program. More information is in IRS Publication 519, U.S. Tax Guide for Aliens, through the IRS website at www.irs.gov/Individuals/International-Taxpayers/Dual-Status-Aliens.

Photo of nonresident alien