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
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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 ResidentRELATED TERMS
SOURCES
- Publication 519, U.S. Tax Guide for Aliens. Internal Revenue Service.
- Publication 519, U.S. Tax Guide for Aliens, chapter 6. Internal Revenue Service.