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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Bona Fide Residents of American Samoa or Puerto Rico
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Income Subject to Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p519-026.htm#en_us_publink100039258

Chapter 6
Dual-Status 
Tax Year(p33)

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Dual-Status Tax Year

taxmap/pubs/p519-026.htm#TXMP697b404dIntroduction

You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Dual status does not refer to your citizenship, only to your resident status in the United States. In determining your 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.
The most common dual-status tax years are the years of arrival and departure. See Dual-Status Aliens in chapter 1.
If you are married and choose to be treated as a U.S. resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year.

taxmap/pubs/p519-026.htm#TXMP0c7b5758

Useful items

You may want to see:


Publication
 503 Child and Dependent Care Expenses
 514 Foreign Tax Credit for Individuals
 524 Credit for the Elderly or the Disabled
 575 Pension and Annuity Income
Form (and Instructions)
 1040: U.S. Individual Income Tax Return
 1040-C: U.S. Departing Alien Income Tax Return
 1040-ES: Estimated Tax for Individuals
 1040-ES (NR): U.S. Estimated Tax for Nonresident Alien Individuals
 1040NR: U.S. Nonresident Alien Income Tax Return
 1116: Foreign Tax Credit
See chapter 12 for information about getting these publications and forms.
taxmap/pubs/p519-026.htm#en_us_publink100039259

Tax Year(p33)


rule
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previous topic occurrence Tax Year next topic occurrence

You must file your tax return on the basis of an annual accounting period called a tax year. If you have not previously established a fiscal tax year, your tax year is the calendar year. A calendar year is 12 consecutive months ending on December 31. If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U.S. resident for any calendar year, you will be treated as a U.S. resident for any part of your fiscal year that falls within that calendar year.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Bona Fide Residents of American Samoa or Puerto Rico
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Income Subject to Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication