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.
More Info
- Employer Questions
- ►Short Term Assignments
- ►Tax Attributes of Specific Visas
- ►Certifying Acceptance Agent
- ►Crewmember Taxation - OCS
- General Tax Questions
- ►Tax Return Filing Requirements
- ►Number of Days in the US
- ►Tax Residence
- ►Year of Arrival or Departure
- ►Substantial Presence Test
- ►Personal/Dependent Exemptions
- Other Resources and Forms
- ►Foreign Nationals Book by John Allis
- ►Reference Sources
- ►Links to other Websites
- ►Foreign Nationals Tax Forms