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Tax Trails - Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?

You are a nonresident alien; however, if this is your year of arrival or departure, you could be treated as a dual-status taxpayer for Federal income tax purposes. You have a dual-status tax year when you have been a resident alien for part of the year and a nonresident alien for part of the same year. You may be required to file a U.S. income tax return. Carefully read Publication 519, U.S. Tax Guide for Aliens, and Nonresident Aliens for additional information.

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Page Last Reviewed or Updated: 01-Jan-2016