Refer to "Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens" found in Chapter 9 of Publication 519, U.S. However, an exception to this rule exists. Generally, tax treaty provisions apply only to the part of the year you were a nonresident. sources is taxable whether you receive it while a nonresident or a resident of the U.S., unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident. For the Part of the Year You are a Nonresidentįor the part of the year you are a nonresident, you are taxed on income from U.S. Income from sources outside the United States is taxable if you receive it while you are a resident. resident, you are taxed on income from all sources. Residentįor the part of the year you are a U.S. Refer to Nonresident Spouse Treated as a Resident. resident may elect to file a joint income tax return with their spouse. Citizens or ResidentĪ dual status individual married to a U.S. Tax residency determined under the residency article of a tax treaty may differ from the residency provisions of the Internal Revenue Code. Most tax treaties contain an article which defines tax residency for purposes of the treaty. Refer to the First-Year Choice topic of Chapter 1 in Publication 519, U.S. resident under the substantial presence test in the following tax year may choose to be treated as a dual status resident for this taxable year if certain tests are met. Dual Status Individual - First Year ChoiceĪ nonresident who becomes a U.S. The most common dual-status tax years are the years of arrival and departure.Ī dual status individual must file a dual status return as described in Publication 519, U.S. income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Dual status does not refer to your citizenship, only to your resident status for tax purposes in the United States. resident and a nonresident in the same tax year. You are a dual-status individual when you have been both a U.S.
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