A Dual-Status Alien is an individual who spends part of the year as a resident alien for tax purposes and part as a nonresident alien, subject to different tax rules and obligations.
A method for determining tax residency in the United States based on physical presence over a three-year period.
Understand the 183-Day Rule, its application in determining tax residency status for non-citizens, and examples illustrating its use.
Comprehensive guide to understanding what constitutes a resident alien, the criteria for qualifying as a resident alien, and the implications for residing in the United States.
