Dual Status Individuals


Dual status individuals determine their U.S. residency status under both the Internal Revenue Code and tax treaties.

A dual status individual is one who changes their tax status during the current year:

A dual status individual must file a dual status return as described in Publication 519, U.S. Tax Guide for Aliens.

Dual Status Individual - First Year Choice

A nonresident who becomes a resident under the substantial presence test in the following tax year may choose to be treated as a dual status resident for this taxable year if certain tests are met. Refer to the First-Year Choice topic of Chapter 1 in Publication 519, U.S. Tax Guide for Aliens.

Tax Treaties

Most tax treaties contain an article which defines tax residency for purposes of the treaty. Tax residency determined under the residency article of a tax treaty may differ from the residency provisions of the Internal Revenue Code.

Dual Status Individual Married to U.S. Citizens or Resident

A dual status individual married to a U.S. citizen or to a resident may elect to file a joint income tax return with their spouse. Refer to Nonresident Spouse Treated as a Resident.

References/Related Topics