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; it refers 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#TXMP53261da8
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 taxmap/pubs/p519-026.htm#en_us_publink1000222525
See chapter 12
for information about getting these publications and forms.
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.