A dual-status tax year is a year during which you have been both a resident alien and a nonresident alien, such as the year you arrive in or depart from the United States. In figuring your tax, different rules apply to each part of the year. These rules are discussed in Topic 851.

For your first year as a resident alien, your residency starting date determines the period for which you will be taxed as a U.S. resident and the period for which you will be taxed as a nonresident alien. You may qualify as a resident alien under either the substantial presence test or green card test. If you meet the substantial presence test, your residency starting date is generally the first day you are present in the United States during that calendar year. If you meet the green card test at anytime during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a lawful permanent resident. For information on the green card test and the substantial presence test, select Topic 851.

If you do not meet either test this year, but will meet the substantial presence test next year, you may have the choice to be treated as a United States resident for part of this year. For more information, including an example of a dual status tax return, see Publication 519, U.S. Tax Guide for Aliens. Publications can be downloaded from this site, or ordered by calling 1-800-829-3676.

If the information in Publication 519 is insufficient, you may call the IRS National Office hotline. The number is area code (202) 874-1460. This is not a toll-free number.

Tax Topics & FAQs | 1999 Tax Year Archives | Tax Help Archives | Home