GLOSSARY · VISA-HOLDER FINANCE
Dual-status alien
Someone who is a nonresident alien for part of a tax year and a resident alien for the rest, usually in the year of arrival or departure. A dual-status return cannot take the standard deduction or be filed jointly unless a married couple chooses full-year residency, and it combines a Form 1040 with a Form 1040-NR statement.
Also called: dual status return, dual-status year
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CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour First Year: Dual Status and the First-Year ChoiceRELATED TERMS
SOURCES
- Publication 519, U.S. Tax Guide for Aliens. Internal Revenue Service.