A taxpayer’s status as a resident or nonresident is not always straightforward. A dual-status taxpayer, for example, may qualify as both a nonresident alien and a resident alien during the same tax year. Typically, this dual status occurs in the year that the taxpayer arrives in, or departs from, the United States. A dual-status taxpayer may be subject to one set of rules for part of the year and another set of rules for the other part of the year — and may qualify for certain elections, such as the first-year election discussed below.
Keep in mind, we are talking about tax status here. Dual status, as used here, does not imply citizenship. It simply refers to whether a person is a “resident” of the United States for tax purposes.
Who is a Dual-Status Taxpayer?