taxmap/pubs/p519-001.htm#en_us_publink1000222114You 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#TXMP1f5df2b2Useful 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.
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
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