Were you a U.S. citizen at any time during the tax year?
You're a U.S. citizen if you:
- Were born in the United States, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands; or
- Were born abroad to a U.S. citizen parent or parents or adopted by a U.S. citizen parent or parents*; or
- Obtained U.S. citizenship through naturalization.
Note: Persons born in American Samoa are U.S. nationals, not U.S. citizens.
*Note: Certain statutory requirements must be met. For more information, see Immigration Terms and Definitions Involving Aliens and the Department of State website.