Foreign Nationals

We cover specific foreign national assignment questions from corporate human resource, tax, and legal departments.

Year of Arrival or Departure

How am I taxed if I am a resident for only part of the year?

If you are a resident for part of the year, and a nonresident for part of the year, you are taxed as a Dual Status Alien. This means that you will be taxed as a resident for part of the year and a nonresident for the other part. (See Tax Residence for determining residence.)

You will be taxed on worldwide income during your residence period and only on US source income during your nonresident period. All itemized deductions and exemptions available to a resident may be claimed during the residence period with limited deductions available during the nonresident period. You cannot claim the standard deduction.