This lesson provided detail on issues related to determining alien status for tax purposes. Once you determine that an individual is an alien, you must determine their alien status as one of the following:
- Resident alien
- Nonresident alien
- Dual-status alien
Resident aliens are taxed at the same rates as U.S. citizens and can file Form 1040. Nonresidents should file Form 1040NR or 1040NR-EZ. Dual-status aliens can file either Form 1040 if they were residents at the end of the year or Form 1040NR/1040NR-EZ if they were nonresidents at the end of the year.
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