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;
• Were born in Puerto Rico, Guam, the U.S. Virgin Islands, the Canal Zone, or the Commonwealth of the Northern Mariana Islands;* or
• Were born abroad to a U.S. citizen parent or parents or were 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: In some cases, additional requirements, including residence requirements as of certain dates, must be met. For more information, see USCIS Policy Manual, Volume 12, Part A, Chapter 2, Becoming a U.S. Citizen.
**Note: Certain statutory requirements must be met. For more information, see USCIS Policy Manual, Volume 12, Part H, Children of U.S. Citizens and the Department of State website.