You are a dual–status alien if you are both a resident alien and a nonresident alien during the same tax year. This usually occurs in the year you arrive in or depart from the United States. In determining your United States income tax liability for a year you are a dual–status alien, different rules apply for the part of the year you are a resident alien and the part of the year you are a nonresident alien.

For your first year as a resident alien, your residency starting date determines the period for which you will be taxed as a resident alien and the period for which you will be taxed as a nonresident alien. You may qualify as a resident alien under either the substantial presence test or the green card test. If you meet the substantial presence test, your residency starting date is generally the first day you are present in the United States during that calendar year. If you meet the green card test at anytime during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a lawful permanent resident. For information on the green card test and the substantial presence test, refer to Topic 851.

If you do not meet either test this year, but will meet the substantial presence test next year, you may have the choice to be treated as a resident alien for part of this year. For more information, including an example of a dual status tax return, refer to Publication 519, U.S. Tax Guide for Aliens.

If the information in Publication 519 is insufficient, you may call the IRS International Tax Law hotline. The number is area code (215) 516–2000. This is not a toll–free number.