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? 

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