• How to determine if you are a nonresident, resident, or dual-status alien, and
• How to treat a nonresident spouse as a resident alien.

Useful Items

Form (and Instructions)

• 1040   U.S. Individual Income Tax Return
• 1040A   U.S. Individual Income Tax Return
• 1040NR   U.S. Nonresident Alien Income Tax Return
• 8833   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
• 8840   Closer Connection Exception Statement for Aliens
• 8843   Statement for Exempt Individuals and Individuals With a Medical Condition

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