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