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

Filing Requirements

What to File

Dual-status Aliens — Nonresidents (Out of Scope)

Dual-status taxpayers who gave up residency to become nonresident aliens during the calendar year must file Form 1040NR or Form 1040NR-EZ. 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 resident. Form 1040 can be used as that statement with the words "Dual-Status Statement" written across the top of the form. Do not sign Form 1040. The return and statement are filed with the Internal Revenue Service Center, Austin, TX 73301-0215, U.S.A.


Dual status may be available as a filing option, but it is not within the scope of the VITA/TCE program.

Top of Form 1040 and Form 1040NR with Dual-Status handwritten across the top.