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

Photo of nonresident alien