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taxmap/pubs/p519-001.htm#en_us_publink1000222114

Chapter 1
Nonresident Alien or Resident Alien?(p4)

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previous topic occurrence Nonresident Alien or Resident Alien? next topic occurrence

taxmap/pubs/p519-001.htm#TXMP0b784750Introduction

You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Figure 1-A will help you make this determination.
If you are both a nonresident and resident in the same year, you have a dual status. Dual status is explained later. Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations.

taxmap/pubs/p519-001.htm#TXMP1f5df2b2

Useful items

You may want to see:


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
See chapter 12 for information about getting these forms.
taxmap/pubs/p519-001.htm#en_us_publink1000222116

Nonresident Aliens(p4)


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previous topic occurrence Alien, Nonresident next topic occurrence

If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens.
taxmap/pubs/p519-001.htm#en_us_publink1000222117

(p4)


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