A dual-status tax year is a year during which you have been both a resident alien and a nonresident alien, such as the year you arrive in or depart from the United States. In figuring your tax, different rules apply to each part of the year. This is discussed in Topic 851.

For your first year of residency, your residency starting date determines the period for which you will be taxed as a U.S. resident and the period for which you will be taxed as a nonresident alien. If you meet the substantial presence test that year, your residency starting date is generally your first day of presence in the United States. If you meet the green card test, 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 while a lawful permanent resident.

For information on the green card test and the substantial presence test, listen to Topic 851.

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

If the information in Publication 519 is insufficient, you may call the IRS National Office hotline. The number is (202) 874- 1460. This is not a toll-free number.

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