skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - How To Figure Tax
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - When and Where To File
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p519-031.htm#en_us_publink100039280

Forms To File(p34)


rule
spacer

The U.S. income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year.
taxmap/pubs/p519-031.htm#en_us_publink100039281

Resident at end of year.(p34)


rule
spacer

You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark "Dual-Status Statement" across the top.
taxmap/pubs/p519-031.htm#en_us_publink100039282

Nonresident at end of year.(p34)


rule
spacer

You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040 as the statement, but be sure to mark "Dual-Status Statement" across the top.
If you expatriated or terminated your residency after June 3, 2004, and before June 17, 2008, you must file Form 8854 for each year during the 10-year period following the date of expatriation or termination of residency. If you expatriated or terminated your residency after June 16, 2008, different rules apply. For more information, see Expatriation Tax in chapter 4.
taxmap/pubs/p519-031.htm#en_us_publink100039283

Statement.(p35)


rule
spacer

Any statement must have your name, address, and taxpayer identification number on it. You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - How To Figure Tax
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - When and Where To File
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication