GLOSSARY · VISA-HOLDER FINANCE

Dual-status tax year

A tax year in which you are a US resident for part of the year and a nonresident for the rest, usually the year you arrive or the year you leave. The return follows special rules: no standard deduction, no joint return unless a special choice is made, and different treatment of income before and after the change.

Also called: part-year resident, year of arrival or departure tax
COMPUTE IT WITH YOUR NUMBERS
US tax residency checker →Am I a US tax resident this year?Nonresident spouse: §6013(g) election vs MFS/HoH →Should my nonresident spouse and I file jointly or separately?401(k) withdrawal when leaving the US →Leaving the US on a visa: what do I net if I cash out now vs later, leave it or roll it over?
LEARN IT PROPERLY
CHAPTER · TAXES, MONEY BACK HOME AND REPORTING · STRATEGIESWhen the US Taxes Your Income from EverywhereCHAPTER · TAXES, MONEY BACK HOME AND REPORTING · STRATEGIESFiling with a Spouse Who Is Not a Resident
RELATED TERMS
Resident and nonresident alien (for tax)Substantial presence testNonresident spouse election (§6013(g))
SOURCES
All terms →The Library →