A taxpayer who is both a resident and nonresident alien in a single tax year. Where a person is a resident of the United States at the beginning of the year but a non resident alien at the end or vice versa, he is taxed as if his tax year consists of two periods. However, the duality only refers to resident and not citizenship.
Related information about dual-status taxpayer:
- Dual-Status Taxpayer Definition | Investopedia
A taxpayer that has met the criteria to be both a resident and nonresident alien in a single tax year. The duality of the taxpayer's status pertains only to residence, ...
- Publication 519 (2011), U.S. Tax Guide for Aliens
As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Subject to the general rules for qualification, you can claim exemptions ...
- Taxation of Dual-Status Aliens
Aug 2, 2012 ... Special rules apply for exemptions for the part of the tax year a dual status taxpayer is a nonresident alien if the taxpayer is a resident of ...
- Publication 519: U.S. Tax Guide for Aliens; Questions & Answers
Is a "dual resident taxpayer "the same as a "dual-status taxpayer?" ... You are a dual-status taxpayer when you are both a resident alien and a nonresident alien ...
- What is dual-status taxpayer? definition and meaning
Definition of dual-status taxpayer: A taxpayer who is both a resident and nonresident alien in a single tax year. Where a person is a resident of the United States ...
- Residency Status - US Tax Solutions for resident alien and ...
A dual-status taxpayer cannot use the standard deduction and, if married, cannot file a joint return. You must file Form 1040NR or Form 1040NR-EZ and write ...
- Is it advantageous to file taxes as a dual status taxpayer if I am - Quora
What are the conditions in which it will be advantageous and when will it be disadvantageous ?. Answer 1 of 1: In the US, you are a dual-status taxpayer when ...
- Tax Tips for Resident and Non-Resident Aliens - TurboTax® Tax ...
In the year of transition between being a nonresident and a resident for tax purposes, you are generally considered a Dual-Status Taxpayer. A Dual-Status ...